Thông tư 110/2003/TT-BTC

CIRCULAR

OF MINISTRY OF FINANCE NO.110/2003/TT-BTC DATED NOVEMBER 17, 2003 PRESCRIBING THE COLLECTION, REMITTANCE AND USE MANAGEMENT OF FEES, CHARGES OF PROTECTION AND QUARANTINE OF PLANT AND MANAGEMENT OF PLANT PROTECTION DRUGS

Pursuant to the Ordinance on Fees and Charges and Decree No.57/2002/ND-CP dated 3/6/2002 of the Government detailing the implementation of the Ordinance on Fees and Charges and the documents guiding the implementation;

Pursuant to the Ordinance on Protection and Quarantine of Plant and Decree No.58/2002/ND-CP dated 3/6/2002 of the Government promulgating the Regulation on plant protection, the Regulation on plant quarantine and the Regulation on management of plant protection drugs;

After consulting with the Ministry of Agriculture and Rural Development, Ministry of Finance shall provide for the collection, remittance and use management of fees, charges of protection and quarantine of plant and management of plant protection drugs as follows:

I. SUBJECTS TO AND RATE OF COLLECTION:

1. The organizations and individuals (regardless of domestic or foreign one) when being performed the protection and quarantine of plant and management of plant protection drugs by the competent State management agencies (hereinafter referred to as plant protection) shall be paid fees, charges in accordance with provisions of this Circular.

2. Rates of charge and fees for plant protection are specified in the Table of collection rates attached to this Circular.

II. ORGANIZATION OF THE COLLECTION, REMITTANCE AND USE MANAGEMENT OF FEES, CHARGES:

1. Fee, charge for plant protection is the revenues of the state budget.

2. Agencies charge fees for plant protection shall:

a) Organize the collection and remittance of fees and charges for plant protection in accordance with provisions of this Circular. List or publicize rates of charges and fees at the places of collecting fees and charges. When collecting fees, charges, it must make and issue receipts to payers of fees, charges under the current regulations of the Ministry of Finance on the issuance, management, and use of tax documents.

b) Open the account "temporary keeping of fees, charges" at the State Treasury where the collecting agencies locate their head offices for monitoring, managing fees and charges. Every day or once no later than 10 days, it must deposit fees, charges collected into the account of temporarily keeping fees, charges for management under the current regulations.

c) Open accounting books for monitoring and reflecting the collection, remittance, management, and use of amount of charges and fees for plant protection under the current accounting regime of the administrative and professional units.

d) Register, declare, collect, and make payment of fees and charges for plant protection with the tax agencies directly managing according to the regulations in the Circular No.63/2002/TT-BTC dated 24/7/2002 of the Ministry Finance guiding the implementation of law’s provisions on fees and charges.

e) Implement regime of financial publication as prescribed by law.

3. Proceeds from fees and charges for plant protection managed and used as follows:

a) The agencies collecting fees and charges for plant protection are allowed to deduct the proceeds from fees and charges before remitting them into the state budget in percentage (%) on the total amount of fees, charges actually collected as follows:

- Fees for granting permits, certificates of import, production and trading of plant protection drugs and the practice of fumigation are deducted: 20% (twenty percent).

- Charges for appraisal, inspection, testing of plant protection drugs and quarantine of plant are deducted: 80% (eighty percent).

b) Pay to the state budget the left amount of fees and charges (the total amount of fees, charges actually collected, minus the amount deducted according to the rate specified in section a, of this point), including:

- Fees for granting permits, certificates of import, production and trading of plant protection drugs and the practice of fumigation shall be remitted: 80% (eighty percent).

- Charges for appraisal, inspection, testing of plant protection drugs and quarantine of plant shall be remitted: 20% (twenty percent).

4. Agencies collecting fees, charges for plant protection is used the deducted amount in the percentages (%) specified in section a, Point 3 of this Item for expenditure of collecting fees, charges of plant protection under the estimate approved by the competent agencies with specific spending items as follows:

a) Payment of salary or wages, allowances, expenses for hazardous works, overtime, working out of official hours, the contributions according to salary or wages for employees (including employees outsourcing) for the collection of fees, charges under the current regulations.

b) Payment for uniform or labor protection for employees making the collection of fees, charges under the regulations (if any).

c) Expenses for the collection of fees, charges such as office supplies, telephone, electricity, water, travelling expenses, duty free; printing (purchase) of declarations, permits, and other tax documents according to standards and current criterias.

d) Expenses for regular repair and overhaul of property, machinery, and equipment for the collection of fees, charges.

e) Expenses for conferences, seminars, professional training, disseminating, and advertising for the collection of fees, charges.

f) Expenses for the procurement of supplies, materials, equipment, working tools and other expenses according to estimates approved by the competent agencies.

g) The reward fund, welfare fund for officials, staffs directly collect fees, charges in the unit. The rate of appropriation for 2 (two) funds of reward and welfare average per year, one person maximum not exceeding 3 (three) months of actually paid salaries if the collected amount of this year is higher than the previous year, or equal to 2 (two) months of actually paid salaries if the collected amount of this year is lower or equal to the previous year.

Agencies collecting fees, charges for plant protection must manage and use amount of charges and fees to be retained above in accordance with purpose, with legal documents as prescribed.

Periodically in accordance with provisions of the Plant Protection Department, the subordinate agencies collecting fees, charges of plant protection based on estimates approved by the competent authorities every year (divided by each month, quarter), if the amount to be deducted to retain according to the percentages specified above more than the amount expended according to the approved cost estimate must pay the difference into account of the Department of Plant Protection for the Department to regulate the subordinate units that are inadequate sources of expenses to assure their operations.

Plant Protection Department is opened more deposit accounts at the State Treasury where it locates head office to regulate charges and fees between the internal units. Balance of the end of year is transferred to the following year.

5. The total amount of fees, charges actually collected, after subtracting the amount deducted to retain for spending the collection of fees, charges according to percentage % prescribed, the remaining amount of the agency collecting fees and charges must pay directly into the state budget by chapters, types, corresponding amount, Section 033, index of the current State budget (the collection agency of the central management shall submit into the central budget, the collection agency of the local management shall submit into local budget).

6. Every year, the agencies collecting fees, charges for plant protection must make estimate and settle the revenue – expenditure of fees, charges sending to the agencies managing superior sector, finance agencies, tax agencies at the same level, State Treasuries where the transactions are made. The settlement of fees and charges for plant protection is implemented simultaneously with the settlement of the state budget.

III. IMPLEMENTATION ORGANIZATION:

1. This Circular takes effect 15 days after its publication in the Official Gazette; annul the Decision No.22/2000/QD-BTC dated 21/02/2000 of the Minister of Finance issuing the rates of collecting charge and fees of protection and quarantine of plant, Official Dispatch No.6673 TC/HCSN dated 30/12/1999 of the Ministry of Finance on the management and use of fees, charges of protection and quarantine of plant and other regulations on fees and charges for plant protection contrary to this Circular.

2. The state management agencies of protection and quarantine of plant and management of plant protection drugs are competent to make the collection, remittance and use management of fees and charges for plant protection in accordance with provisions of this Circular.

3. In the course of implementation, if any problem arises, the organizations and individuals should promptly report them to the Ministry of Finance for study and settlement.

TABLE OF CHARGES AND FEES FOR PROTECTION AND QUARANTINE OF PLANT AND MANAGEMENT OF PLANT PROTECTION DRUGS
(Issued together with Circular No.110/2003/TT-BTC dated November 17, 2003 of Ministry of Finance)

I- FEES GRANTING LICENSES, CERTIFICATES OF IMPORT, PRODUCTION, SALES OF PLANT PROTECTION DRUGS (PPD) AND THE PRACTICE OF FUMIGATION:

II- FREES OF < span="">< span="">PPD) :

1. Fees of appraisal, < span="">:

2. Quarantine of plant (QP):

a) Lot of goods with small volume:

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- < span="">< span="">persons (slips, grafts, seed bamboo frame, bulb as seedling

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b) Lot of goods with large volume:

Note: In the above table, the rates of collection are interpreted as follows:

- The rates of collection are exclusive of travelling expenses to the place of sampling and inspecting objects subject to quarantine.

- Actual analysis, evaluation by a certain criteria shall be charged fees according to such criteria.

- Cultivating, monitoring, inspecting, and quarantining imported plant varieties in the nursery at the rate actually paid.

c) Where the law defines not to conduct quarantine procedures for plant exported, it shall not charge fees of plant quarantine. If customers require for quarantining plant exported or export plant required to be quarantined under the international treaties which the Socialist Republic of Vietnam that have signed or acceded to, the collection of fee quarantining plant exported shall comply with the provisions of this section.

d) Goods lot with weigh of more than 500 (tonnes, m3) is classified as ship holds, warehouses to quarantine and calculate quarantine fees, or add quarantine fees for the rest (paper costs for the whole goods lot does not change) with quarantine fee of the 500 lots (tonnes, m3).

e) Charges for monitoring, disinfection of objects subject to plant quarantine shall be calculated equal to 50% of the rate of collection under this section.