Thông tư 223/2012/TT-BTC

CIRCULAR

ON THE COLLECTION, PAYMENT, MANAGEMENT, AND USE OF PLANT PROTECTION FEES

Pursuant to the Law of Food safety;

Pursuant to the Ordinance on Fees and Charges;

Pursuant to the Government's Decree No. 57/2002/ND-CP dated June 03^rd 2002, detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to the Government's Decree No. 02/2007/ND-CP dated January 05^th 2007 on plant quarantine;

Pursuant to the Government's Decree No. 118/2008/ND-CP dated November 27^th 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Prime Minister’s Decision No. 10/2010/QD-TTg dated February 10^th 2010 on Certificates of Free sale of exported and imported goods;

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

The Ministry of Finance issues a Circular on the rates, the collection, payment, management, and use of plant protection fees.

Article 1. Fee payers

Organizations and individuals (regardless of nationality) having competent state management agencies do the works related to plant quarantine, plant protection, pesticide management, food safety inspection, and other plant protection activities (hereinafter referred to as plant protection) shall pay the fees prescribed in this Circular.

Article 2. Fees

1. The plant protection fees are provided in the Tariff enclosed with this Circular.

2. The plant protection fees are collected in VND.

Article 3. The collection, payment, and management

1. The plant protection fees are the State budget revenues.

2. The agencies in charge of collecting plant protection fees (hereinafter referred to as fee collectors) are responsible for registering, and remitting the fees to the State budget as prescribed in the Circular No. 63/2002/TT-BTC dated July 24^th 2002 and the Circular No. 45/2006/TT-BTC dated May 25^th 2006, amending the Circular No. 63/2002/TT-BTC dated July 24^th 2002 of the Ministry of Finance, guiding the implementation of the laws on fees and charges.

3. Fee collectors shall:

a) Keep a proportion from the total amount collected remit the remainder to the State budget, in particular:

- Keep 20% of the fees in Part A;

- Keep 80% of the fees in Part B.

b) Remit the remainder to the State budget, in particular:

- Remit 80% of the fees in Part A to the State budget;

- Remit 20% of the fees in Part B to the State budget;

4. Fee collectors may use the proportion in Point a Clause 3 of this Article to defray the expenditures on plant protection fee collection, in particular:

a) The expenditure on wages, benefits, hazard pays, overtime pays, and contributions according to wages (including that paid to outsourced workers) serving the fee collection.

b) The expenditure on uniforms or personal protective equipment for the persons that collect fees (if any).

c) The expenditure on the fee collection such as stationery, telephone, electricity, water supply, trip allowances, printing (buying) declarations, licenses, and other documents according to current standards.

d) The expenditure on regular repairs and major repairs of the property, machinery and equipment serving the fee collection.

e) The expenditure on conventions, providing professional training, propagation and advertisements serving the fee collection.

g) Expenditure on supplies, materials, equipment, tools, and other expenditures according to the estimate approved by competent agency.

h) The expenditure on bonuses and benefits for the personnel directly perform services and collect fees. The bonus and benefit paid to a person in a year must not exceed 03 months’ salary if the revenue in the current year is higher than that in the last year, and not exceed 02 months’ salary if the revenue in the current years is lower than that in the last year.

Fee collectors shall management and use the kept amount properly with legitimate documents.

If the kept amount in the ratio above is greater than the spending according to the approved estimate, the fee collector shall remit the difference to the account of Plant Protection Department for distributing to the affiliated units that do not have sufficient budget.

Plant Protection Department may open more deposit accounts at the State Treasury to regulate the fee amount collected among their units. The account balance at the end of the year shall be moved to the next year.

5. After leaving a proportion of the fee amount collected for defraying the expense of the fee collection, the remainder shall be remitted to the State budget by fee collectors.

Article 4. Implementation

1. This Circular takes effect on February 07^th 2013, and supersedes the Circular No. 110/2003/TT-BTC dated November 17^th 2003 of the Ministry of Finance on the collection, payment, management, and use of fees for plant quarantine, plant protection, and pesticide management.

2. For the issues related to the collection, payment, management, and use of fees that are not specified in this Circular are specified, the Circular No. 63/2002/TT-BTC dated July 24^th 2002 guiding the implementation of the laws on fees and charges, the Circular No. 45/2006/TT-BTC dated May 25^th 2006, amending the Circular No. 63/2002/TT-BTC the Circular No. 28/2011/TT-BTC dated February 28^th 2011 of the Ministry of Finance guiding the implementation of the Law on Tax administration, the Decree No. 85/2007/ND-CP dated May 25^th 2007 and the Decree No. 106/2010/ND-CP dated October 28^th 2010 of the Government.

3. Fee payers and involved agencies are responsible for the implementation of this Circular. Organizations and individuals are recommended to report the difficulties to the Ministry of Finance for consideration and instruction./.

PLANT PROTECTION TARIFF

(Enclosed with the Circular No. 223/2012/TT-BTC dated December 24^th 2012 of the Ministry of Finance)

PART A.

I. Fees for the issuance of licenses and certificates of pesticides

II. Fees for the issuance of Licenses, certificates, licenses to handle quarantined articles

PART B.

I. Fees for the verification serving the issuance of licenses and certificates of pesticides

II. Fees for the issuance of Licenses, certificates, and assessment of phytosanitary laboratories.

II. Fee for the issuance of Licenses, certificates, and assessment of plant quarantine laboratories.

IV. Fees for testing pesticides

1. Testing biological effects

2. Testing pre-harvest interval (PHI)

V. Fee for food safety inspection

VI. Fees for quarantine of exported and imported plants

1. Small shipments

2. Big shipments of cultivars, grafts, cuttings – expressed as units

3. Big shipments by volume

Notes:

- The fees do not include traveling costs.

- Fees shall be collected according to the criteria being analyzed.

- Imported varieties shall be planted, monitored, and tested in arboretums according to the actual expenditure.

- The shipments that weigh more than 500 tonnes or bigger than 500 m³ shall be distributed to holds or warehouses for quarantine and calculating quarantine fees, or aggregate the quarantine fee of the 500-tonne or 500-m³ part with that of the remainder.

- The shipments that weigh ≤ 0.1 kg (of seeds) or contain ≤ 10 units (of grafts, cuttings, rootstocks) of various varieties shall be charged a plant quarantine fee similar to that of a shipment.

- The fee for supervising the sterilization of quarantined articles is charged at 50% of the fees in this section.

- The fee for checking the hold before loading is charged at 20% of the plant quarantine fee of that shipment.

- Fees are exempted for:

+ The shipments serving scientific research that weigh ≤ 0.1 kg (of seeds) or contain ≤ 10 units (of grafts, cuttings, rootstocks) of a variety in one import or export.

+ Plant products in hand luggage for use while travel;

+ Plant quarantine according to diplomatic protocol upon entry and exit.

+ Some special cases specified by the Ministry of Agriculture and Rural development.