Thông tư 46/2015/TT-BTC

CIRCULAR

DETAILING THE RATES AND SCHEME FOR COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR APPRAISAL OF THE TRADE OF PANGASIUS FISH

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 on August 28, 2011;

Pursuant to the Decree No. 57/2002/NĐ-CP dated 03/6/2002; the Decree No. 24/2006/NĐ-CP dated 06/3/2006 by the Government provide the detail for implementing the Ordinance on Fees and Charges;

Pursuant to the Decree No. 36/2014/NĐ-CP dated 29/4/2014 by the Government on raising, processing and exporting pangasius product;

Pursuant to the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 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 detailing the rates and scheme for collection, payment, management and use of fees for appraisal of the trade of pangasius fish as follows:

Article 1. Payers

Any organizations and individuals registering pangasius export contracts with Vietnam Pangasius Association shall pay the fees for appraisal of the trade of pangasius fish according to the provisions of this Circular.

Article 2. Fee-collecting agencies

Vietnam Pangasius Association is responsible for the collection, management and use of the fees for appraisal of the trade of pangasius fish according to the provisions of this Circular.

Article 3. Rates and method of payment

1. Fee for the appraisal is VND 100,000 per export contract per time, including the VAT.  

2. Payer may pay in cash or transfer to the account of Vietnam Pangasius Association.

Article 4. Management and use of the fees

Fees for appraisal of trade of pangasius fish are not government revenues. Vietnam Pangasius Association may manage and use the collected fees for the appraisal and collection of fees after paying the tax according to the legislation.

Article 5. Implementation

1. This Circular comes into effect from 23/5/2015.

2. The regulations on the collection, payment, management and the transparency of the collection of fees for appraisal of trade of pangasius fish other than those prescribed in this Circular shall be carried out according to the guidance in the Circular No. 63/2002/TT-BTC dated 24/7/2002, the Circular No. 45/2006/TT-BTC dated 25/5/2006 by the Ministry of Finance; the Circular No. 156/2013/TT-BTC dated 06/11/2013 by the Ministry of Finance; the Circular No. 39/2014/TT-BTC dated 31/3/2014 and their amendments (if any).

3. Organizations, individuals and relevant agencies are responsible for implementing this Circular. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration and resolution./.