Nội dung toàn văn Circular No. 204/2013/TT-BTC collection payment use of fees for quality management of aquaculture
MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No: 204/2013/TT-BTC | Hanoi, December 24, 2013 |
CIRCULAR
DEFINING LEVELS AND COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES, CHARGES FOR QUALITY MANAGEMENT OF AQUACULTURE
Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001 of the Standing committee of the National Assembly of the Socialist Republic of Vietnam;
Pursuant to the Ordinance on Livestock breed No. 16/2004/PL-UBTVQH11 dated March 24, 2004 of the Standing committee of the National Assembly of the Socialist Republic of Vietnam;
Pursuant to the Government’s Decree No. 57/2002 / ND-CP dated June 3, 2002 detailing the implementation of the Ordinance on Fees and Charges; the Government's Decree No. 24/2006 / ND-CP dated March 6, 2006 on amendment and supplementation of a number of articles of Decree No. 57/2002 / ND-CP dated June 3, 2002;
Pursuant to the Government's Decree No. 118/2008 / ND-CP dated November 27, 2008 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;
At the request of the Director of the Tax Policy Department,
The Minister of Finance promulgates the Circular defining levels and collection, payment, management and use of fees, charges for quality management of aquaculture, as follows:
Article 1. Regulated entities
1. Organizations and individuals producing and trading in the field of aquaculture in Vietnam when submitting applications to competent agencies and units for quality management in aquaculture prescribed by law must pay charges and fees as prescribed in this Circular.
2. Fee-collecting agencies shall be agencies and units testing and verifying aquaculture including:
a) Centre for Testing and Verifying aquaculture: Central Office, Mekong Delta Centre, South-Eastern Centre, Central and Highland Centre, Northern Center;
b) Aquaculture management authorities of central-affiliated cities and provinces.
Article 2. Charge and fee levels
Charge and fee level in quality management of aquaculture shall comply with the Table of charge and fees enclosed herewith this Circular.
Article 3. Management and use of charges and fees
Charges and fees for quality management in aquaculture shall be government revenues, managed and used as follows:
1. For fees: Collecting agencies shall keep 90% of the total collected amount before submitting into the State budget to cover the expenses as stipulated in the Government's Decree No. 24/2006 / ND-CP dated March 6, 2006 and guiding documents. The remaining amount (10%) shall be paid into the state budget according to the chapters and sections of the state budget Appendix.
2. For charges: Collecting agencies shall submit 100% to the state budget under the chapters and sections of the state budget Appendix.
3. For the collecting agencies specified in Point a, Paragraph 2 of Article 1 of this Circular:
a) At the end of each quarter, collecting units shall base on the fee amount retained for use as prescribed (90%) and expense estimates approved by competent authorities (annual estimates divided by quarter), if the retained fee amount is greater than the approved expense estimates, the difference must be paid to the account of Centre for Testing and Verifying aquaculture to offset other collecting units (defined in Point a, Paragraph 2 of Article 1 of this Circular) that have insufficient revenues as prescribed in this Circular.
b) Center for Testing and Verifying aquaculture shall open a deposit account in State Treasuries at the place of transactions to regulate the charges in testing, inspection and verification of aquaculture under regulations among collecting agencies specified in Point a, Paragraph 2 of Article 1 of this Circular.
c) Fee amount shall be retained for collecting agencies as prescribed, in the year if revenue decreases, the expenditures shall also reduce accordingly; at the end of the year, the left fee amount shall be transferred to the subsequent year for further expense according to regulations.
d) Center for Testing and Verifying aquaculture shall make estimate for annual revenue and expenditure and report to superior competent agencies for approval. At the same time, open a separate accounting book and annually must make settlement with superior bodies.
4. Other matters related to the collection, payment, management, use, declaration and payment of charges, fees and public disclosure of collection regulations of charges and fees that are not guided in this Circular shall comply with guidelines the Ministry of Finance’s Circular No. 63/2002 / TT-BTC dated July 24, 2002 providing guidance on the implementation of legal regulations on fees and charges, Circular No.45 / 2006 / TT-BTC dated May 25, 2006 amending and supplementing Circular No.63 / 2002 / TT-BTC dated July 24, 2002, Circular No. 156/2013 / TT-BTC dated June 11, 2013 of the Ministry of Finance providing guidance on the implementation of a number of articles of the Law on Tax Administration; Law amending and supplementing a number of articles of the Law on Tax Administration and the Government’s Decree No. 83/2013 / ND-CP dated July 22, 2013 and the Circular No. 153/2012 / TT-BTC dated September 17, 2012 of the Ministry of Finance providing guidance on printing, issuance, management and use of receipts of charges and fees in the state budget and the amending and supplementing documents (if any).
Article 4. Implementation
1. This Circular takes effect from February 10, 2014.
2. Appendix 2 and Appendix 4 enclosed herewith the Ministry of Finance’s Circular No. 107/2012 / TT-BTC dated June 28, 2012 providing guidance on collection, payment, management and use of charges and fees of management of quality and safety of seafood shall be annulled.
3. In the course of implementation, if any problems arise, organizations and individuals should promptly report to the Finance Ministry for study, guidance, amendment and supplementation.
| PP. MINISTER |
TABLE OF CHARGES AND FEES OF QUALITY MANAGEMENT IN AQUACULTURE
(Enclosed with the Ministry of Finance’s Circular No. 204/2013/TT-BTC dated December 24, 2013)
Part 1.
TABLE OF FEES OF QUALITY MANAGEMENT IN AQUACULTURE
No. | List | Level (dong/once) |
1 | Granting aquatic breed quality Certificate (including animals and plants) | 50,000 |
2 | Granting aquatic feed quality Certificate | 50,000 |
3 | Granting quality certificate of bio-products, microorganisms, chemicals for environmental remediation used in aquaculture | 50,000 |
4 | Granting certificate of circulation of products for aquaculture environmental remediation for one (01) product. | 50,000 |
5 | Granting Paper of information change of products in the list (changing the contents not affecting product quality) | 50,000 |
6 | Granting license for export and import of animals and animal products, aquatic plants | 50,000 |
7 | Fees for recognition of Certification Bodies | 50,000 |
Part 2.
FFES FOR QUALITY MANAGEMENT IN AQUACULTURE
Chapter 1.
FFES FOR QUALITY INSPECTION OF CONSIGMENTS
No. | List | Unit | Level (dong) |
1 | Food, materials of imported aquatic feed | Consignment | 0.095% of value of the consignment (minimum of 285,000 VND, maximum of 9,500,000 VND). The fees for special chemicals and microorganisms shall be charged according to the fee of individual item testing in Chapter V. |
2 | Chemicals, bio-products, microorganisms, minerals imported | Consignment | 0.095% of value of the consignment (minimum of 285,000 VND, maximum of 9,500,000 VND). The fees for chemistry, physics and microorganisms shall be charged according to the fee of individual item testing in Chapter V. |
3 | Food, chemicals, bio-products, microorganisms, minerals imported | Consignment | 0.095% of value of the consignment (minimum of 285,000 VND, maximum of 9,500,000 VND). The fees for special chemicals, physics and microbiology shall be charged according to the fee of individual item testing in Chapter V. |
4 | Breeding animals | Consignment | 0.095% of value of the consignment (minimum of 285,000 VND, maximum of 9,500,000 VND). The fees for quality norms shall be charged according to the fee of individual item testing in Chapter V. |
Chapter 2.
FEES FOR INSPECTION OF AQUATIC BUSINESS PRODUCTION CONDITIONS
SECTION 1. INSPECTION AND ASSESSMENT OF CLASSIFICATION OF CONDITIONS FOR QUALITY ASSURANCE, FOOD SAFETY OF PRODUCTION AND BUSINESS ESTABLISHMENTS OF FOOD, BIO-PRODUCTS, CHEMICALS FOR ENVIRONMENTAL TREATMENT AND REMEDIATION USED IN AQUACULTURE
No. | List | Unit | Level (dong) |
1 | Inspection and assessment of classification of conditions for quality assurance, food safety Production and business establishments of aquatic feed, products for aquaculture environmental treatment and remediation | Time | 1,500,000 |
2 | Inspection and assessment of classification of conditions for quality assurance, food safety for establishments preserving and trading bio-products, chemicals for environmental treatment and remediation used in aquaculture. | Time | 1,300,000 |
3 | Inspection and assessment of classification of conditions for quality assurance, food safety for establishments extracting and packaging food, chemicals, bio-products, microorganisms used in aquaculture. | Time | 1,400,000 |
SECTION 2. FREES FOR INSPECTION AND ASSESSMENT OF CLASSIFICATION OF CONDITIONS FOR QUALITY ASSURANCE, FOOD SAFETY FOR AQUACULTURE ESTABLISHMENTS
No. | List | Unit | Level (dong) |
| Inspection and assessment of classification of conditions for quality assurance, food safety for aquaculture establishments | Time |
|
1 | Area = <10 ha | Time | 750,000 |
2 | Area >10 ha | Time | 1,050,000 |
SECTION 3. FREES FOR INSPECTION AND ASSESSMENT OF CLASSIFICATION OF CONDITIONS FOR QUALITY ASSURANCE, FOOD SAFETY FOR PRODUCTION ESTABLISHMENTS OF AQUATIC BREEDS
No. | List | Unit | Level (dong) |
| Inspection and assessment of classification of conditions for quality assurance, food safety for production establishments of aquatic breeds |
|
|
1 | Capacity> 20 million heads/year | Time | 700,000 |
2 | Capacity from more than 10 million to 20 million heads/year | Time | 500,000 |
3 | Capacity from more than 5 million to 10 million heads/year | Time | 400,000 |
4 | Capacity up to 5 million heads/year | Time | 260,000 |
SECTION 3. FEES FOR INSPECTION AND ASSESSMENT OF CLASSIFICATION OF CONDITIONS FOR QUALITY ASSURANCE, FOOD SAFETY FOR BUSINESS ESTABLISHMENT OF AQUATIC BREEDS: 230,000 VND/TIME.
Chapter 3.
FEES FOR INSPECTION, VERIFICATION AND MONITORING CONTENTS RELATING TO THE TESTING AND VERIFICATION
No. | List | Unit | Level (dong) |
1 | Inspecting establishments qualified to conduct the testing of bio-products, food and chemicals used in aquaculture | Time | 2,500,000 |
2 | Verifying the circulation registration for aquatic feed, products of environmental remediation and treatment: - New registration - Re-registration ( extension) - Supplementing and changing contents for aquatic feed, products of environmental remediation and treatment used in aquaculture granted registration | Time | 1,050,000 530,000 350,000 |
3 | Fee for testing supervision of bioproducts, chemicals, aquatic feed, aquatic breeds: - Testing time = < 12 months - Testing time > 12 months | Product or object |
1,050,000 1,400,000 |
4 | Verifying applications and proposals for testing aquatic breeds, aquatic feed, products of aquaculture environmental remediation and treatment | Product or object | 1,400,000 |
5 | Verifying testing results of aquatic breeds, aquatic feed, products of aquaculture environmental remediation and treatment | Product or object | 1,400,000 |
Chapter 4.
FEE FOR ASSESSMENT AND CERTIFICATION OF VIETGAP, LABORATORIES
No. | List | Unit | Level (dong) |
1 | Fee for inspection and assessment of VietGAP certification Body | Time | 2,800,000 |
2 | Fee for assessment of laboratory testing input factors in aquaculture | Time | 22,500,000 |
3 | Fee for assessment of laboratory enlargement | Time | 11,500,000 |
4 | Fee for re-evaluation of laboratory | Time | 17,000,000 |
Chapter 5.
FEES FOR INSPECTION OF INDIVIDUAL ITEMS
SECTION 1. FEE FOR QUALITY INSPECTION OF AQUACULTURE WATER
No. | List | Unit | Level (dong) |
1 | Total aerobic bacteria | item | 74,000 |
2 | Total Vibrio sp. | - | 74,000 |
3 | Total Aeromonas sp. | - | 74,000 |
4 | Total Pseudomonas sp. | - | 74,000 |
5 | Total Streptococcus sp. | - | 74,000 |
6 | NO2-N content | - | 74,000 |
7 | NO3-N content | - | 74,000 |
8 | NH3-N content | - | 74,000 |
9 | Total iron | - | 74,000 |
10 | Hardness | - | 74,000 |
11 | Dissolved Oxygen (Analyzed) | - | 74,000 |
12 | Dissolved Oxygen (Measured quickly) | - | 12,500 |
13 | Sulfurhydro (H2S) | - | 74,000 |
14 | pH (Analyzed) | - | 37,000 |
15 | pH (Measured quickly) | - | 13,000 |
16 | BOD | - | 100,000 |
17 | COD | - | 87,000 |
18 | Transparency (Analyzed) | - | 50,000 |
19 | Transparency (Measured quickly) | - | 13,000 |
20 | Alkalinity (Analyzed) | - | 62,000 |
21 | Alkalinity (Measured quickly) | - | 13,000 |
22 | Salinity (Analyzed) | - | 50,000 |
23 | Salinity (Measured quickly) | - | 13,000 |
24 | PO4-3 | - | 74,000 |
25 | CO2 | Sample | 62,000 |
26 | float plants, toxic algae | - | 190,000 |
27 | Zooplankton | - | 150,000 |
28 | Benthos | - | 223,000 |
29 | Classification and determination of microorganisms | item | 100,000 |
30 | Heavy metal residue | - | 250,000 |
31 | Pesticide residue | - | 320 |
SECTION 2. TESTING CHEMICALS, BIO-PRODUCTS, MICROORGANISMS IN AQUACULTURE
No. | List | Unit | Level (dong) |
1 | Organoleptic assessment | item | 13,000 |
2 | Testing liquid product physics |
|
|
a | Volume | - | 13,000 |
b | Candling transparency | - | 13,000 |
3 | Testing granular, powder product physics |
|
|
a | Volume uniformity of dosage units | item | 13,000 |
b | Content uniformity of dosage units | - | 13,000 |
c | Crumble | - | 25,000 |
d | Solubility | - | 25,000 |
e | Smoothness | - | 13,000 |
4 | Testing humidity |
|
|
a | Drying | Time | 13,000 |
b | Vacuum drying | - | 160,000 |
c | Measuring humidity by infra-red ray | - | 100,00 |
d | Measuring humidity by Karl Fischer titrimetric method | - | 190,000 |
5 | Measuring density |
|
|
a | Using hydrometer | - | 13,000 |
b | Using picnomet | - | 25,000 |
7 | Measuring pH |
|
|
a | Without handling sample | - | 13,000 |
b | Handling sample | - | 56,000 |
8 | Testing active ingredient quality | item |
|
8.1 | Iodine + Quality + Quantity | - |
35,000 126,000 |
8.2 | PVP Iodine + Quality + Quantity | - |
70,000 210,000 |
8.3 | Iodphor + Quality + Quantity | - |
70,000 210,000 |
8.4 | Chlorin + Quality + Quantity | - |
70,000 210,000 |
8.5 | TCCA + Quality + Quantity | - |
70,000 210,000 |
8.6 | Alkyl Dimethyl Benzyl Ammonium Chloride + Quality + Quantity | - |
70,000 210,000 |
8.7 | Benzalkonium Chloride + Quality + Quantity | - |
70,000 210,000 |
8.8 | Glutaral Aldehyde + Quality + Quantity | - |
70,000 210,000 |
8.9 | Saponin + Quality + Quantity | - |
70,000 210,000 |
8.10 | Yucca schidigera, Quillaja + Quality + Quantity | - |
70,000 280,000 |
8.11 | Ethylen Diamin Tetra Acetic (EDTA) + Quality + Quantity | - |
350,000 140,000 |
8.12 | Metals, ordinary metal compounds (Ca, Mn, Fe, Cu, Mn, Co, Mg, Na, Si, Zn, ...) + Quality + Quantity | - |
280,000 |
8.13 | Metals, heavy metal compounds + Quality + Quantity | - |
140,000 280,000 |
8.14 | Ethoxyquin, BHA, BHT Oxidant Group + Quality + Quantity | - |
70,000 210,000 |
8.15 | Pesticide residue Group + Quality + Quantity | - |
140,000 320,000 |
8.16 | Dapsone + Quality + Quantity | - |
140,000 350,000 |
8.17 | Malachite Green (MG) + Quality + Quantity | - |
140,000 320,000 |
8.18 | Trichlorofon (Dipterex) + Quality + Quantity | - |
140,000 350,000 |
8.19 | Trifluraline + Quality + Quantity | - |
140,000 350,000 |
8.20 | Microorganisms + Quality + Quantity | - |
35,000 1,200,000 |
8.21 | Enzyme + Quality + Quantity | - |
35,000 210,000 |
9 | Testing quantity | Item |
|
9.1 | Volumetric method |
|
|
9.1.1 | Acid-base titrimetric method | - | 150.00 |
9.1.2 | Complexon titrimetric method | - | 200,000 |
9.1.3 | Penicillin quantity | - | 250,000 |
9.1.4 | Anhydrous environmental titration | - | 223,000 |
9.1.5 | Nitrite titration | - | 250,000 |
9.1.6 | Voltage titration | - | 223,000 |
9.2 | Weighing method | - | 223,000 |
9.3 | Physical methods |
|
|
9.3.1 | Ultraviolet spectrum and variability | - | 190,000 |
9.3.2 | High pressure liquid chromatography | - | 370,000 |
9.3.3 | Mass-spectrometry liquid chromatography | - | 495,000 |
9.3.4 | Gas chromatography | - | 370,000 |
9.4 | Quantifying special objects | Item |
|
9.4.1 | Quantifying Protease | - | 250,000 |
9.4.2 | Quantifying Amylase | - | 250,000 |
9.4.3 | Quantifying Cellulase | - | 250,000 |
9.4.4 | Quantifying Lipase | - | 250,000 |
9.4.5 | Total nitrogen | - | 223,000 |
10 | Testing on organisms and microorganisms | Time |
|
10.1 | Testing abnormal toxicity | - | 272,000 |
10.2 | Testing aseptic | - | 185,000 |
10.3 | Making antibiogramme. | - | 370,000 |
10.4 | Quantifying antibiotics by microorganisms | - | 370,000 |
10.5 | Quantifying HCG hormones | - | 247,000 |
11 | Subdivision and determination of microorganisms | Item | 124,000 |
12. | Inspecting vaccines, biological products |
|
|
12.1 | Testing microorganism breed for veterinary use | Species |
|
| Germs | - | 1,900,000 |
| Virus | - | 1,300,000 |
12.2 | Inspecting general safety | Time | 400,000 |
12.3 | Determining antibody titres | - | 400,000 |
SECTION 3. TESTING AQUATIC FEED
No. | List | Unit | Level (dong) |
1 | Pellets | Item |
|
1.1 | Bonded inspection | - | 13,000 |
1.2 | Size | - | 13,000 |
1.3 | Crumble percentage | - | 13,000 |
1.4 | Durability | - | 13,000 |
1.5 | Humidity | - | 50,000 |
1.6 | Energy | - | 74,000 |
1.7 | Protein | - | 72,000 |
1.8 | Fiber | - | 50,000 |
1.9 | Lipids | - | 74,000 |
1.10 | Ash | - | 74,000 |
1.11 | Grit sand | - | 13,000 |
1.12 | Calcium | - | 72,000 |
1.13 | phosphorus | - | 72,000 |
1.14 | NaCl | - | 13,000 |
1.15 | Lysine | - | 250,000 |
1.16 | Digestion protein |
| 420,000 |
1.17 | Methionine (3rd item: acidamin shall be 100,000 VND / item) | - | 133,000 |
1.18 | Melamine | - | 420,000 |
1.19 | Trifluralin | - | 350,000 |
1.20 | Dipterex (Trichlorfon) | - | 350,000 |
1.21 | Dapsone | - | 350,000 |
1.22 | Iodine Available | - | 210,000 |
1.23 | Ethoxyquin | - | 500,000 |
2 | Other food and food supplements | Item |
|
2.1 | Hatching rate of Artemia | - | 47,500 |
2.2 | Other quality norms | - | According to the quality inspection fee of pellets |
2.3 | Vitamin | - | 350,000 |
2.4 | Minerals | - | 140,000 |
2.5 | Microorganisms | - | 1,200,000 |
2.6 | Enzyme | - | 140,000 |
2.7 | Beta glucan | - | 210,000 |
2.8 | choline | - | 210,000 |
2.9 | Folic acid | - | 210,000 |
2.10 | Albumin | - | 105,000 |
2.11 | Sorbitol, Inositol, glucose, fructose ... | - | 210,000 |
3 | Inspecting hygiene and safety of aquatic feed |
|
|
3.1 | Insects | - | 13,000 |
3.2 | Salmonella | - | 65,000 |
3.3 | Aspergillus flavus | - | 74,000 |
3.4 | Aflatoxin ( gas chromatography ) | - | 370,000 |
3.5 | Antibiotic residue | - | 370,000 |
3.6 | Nitrofuran derivatives | - | 495,000 |
3.7 | Antibiotic residue by LC/MS/MS | - | 455,000 |
3.8 | Melamine | Item | 490,000 |
3.9 | Trifluralin |
| 350,000 |
3.10 | Dipterex (Trichlorfon) |
| 350,000 |
3.11 | Dapsone |
| 350,000 |
3.12 | Iodine Available |
| 210,000 |
3.13 | Hormones | - | 370,000 |
4 | Special chemical items |
|
|
4.1 | Determining heavy metals (Cd, As, Hg, Pb ...) | Element | 170,000 |
4.2 | Mycotoxin toxins |
|
|
4.3 | - First item | Item | 260,000 |
4.4 | - Next item | Item | 170,000 |
4.5 | Pesticide residue | Item |
|
4.6 | - First item | Item | 220,000 |
4.7 | - Next item | Item | 105,000 |
4.8 | Iron | Item | 78,000 |
4.9 | Histamine | Item |
|
4.10 | - Analysis by HPLC | Item | 490,000 |
4.11 | - Analysis by ELISA | Item | 490,000 |
4.12 | Determining the PSP and DSP by biochemical methods on mice | Item | 325,000 |
4.13 | Verifying PSP, DSP, ASP by HPLC | Item | 450,000 |
4.14 | Antibiotic residue by Elisa: |
|
|
| - Chloramphenicol | Item | 360,000 |
| - AOZ | Item | 490,000 |
| - AMOZ | Item | 490,000 |
| - Quinolones | Item | 390,000 |
| - Malachite Green | Item | 360,000 |
4.15 | Antibiotic residue (inspecting by LC/MS, LC/MS/MS) |
|
|
| - First item | Item | 450,000 |
| - Next item of the same group | Item | 170,000 |
4.16 | Food coloring - Quality - Quantifying by HPLC | Item |
52,000 130,000 |
4.17 | Dye | Item | 450,000 |
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