Nội dung toàn văn Circular No. 73/2014/TT-BTC collection and use of fee for inspection of machinery equipment and materials
THE MINISTRY OF FINANCE | THE SOCIALIST REPUBLIC OF VIETNAM |
No. 73/2014/TT-BTC | Hanoi, May 30, 2014 |
CIRCULAR
PROMULGATING THE FEE AMOUNT AND THE POLICY ON COLLECTION, MANAGEMENT AND USE OF FEE FOR INSPECTION OF MACHINERY, EQUIPMENT AND MATERIALS SUBJECT TO STRICT OCCUPATIONAL SAFETY REQUIREMENTS; FEE FOR ASSESSMENT OF ELIGIBILITY FOR INSPECTION OPERATIONS AND FEE FOR ISSUANCE OF THE CERTIFICATE OF ELIGIBILITY FOR OCCUPATIONAL-SAFETY TECHNICAL INSPECTION OPERATIONS
Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;
Pursuant to the Government’s Decree No. 57/2002/NĐ-CP dated June 3, 2002 on providing specific regulations on implementation of the Ordinance on Fees and Charges; the Decree No. 24/2006/NĐ-CP dated March 6, 2006 on amendments or supplementation to several articles of the Decree No. 57/2002/NĐ-CP dated June 3, 2002;
Pursuant to the Government’s Decree No. 45/2013/NĐ-CP dated May 10, 2013 on specifying several articles of the Labor Code on the working and rest time and occupational safety and hygiene;
Pursuant to the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the 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 hereby promulgates the fee amount and the policy on collection, management and use of fee for inspection of machinery, equipment and materials subject to strict occupational safety requirements; fee for assessment of eligibility for inspection operations and fee for issuance of the certificate of eligibility for occupational-safety technical inspection operations, including:
Article 1. Entities required to pay fee
1. If organizations or individuals using various types of machinery, equipment and materials subject to strict occupational safety requirements request the organization operating occupational-safety technical inspection (hereinafter referred to as inspection organization) to render their inspection service, they shall be liable to pay the inspection fee as stipulated by this Circular.
2. If organizations file their request for assessment of eligibility for occupational-safety technical inspection operations and are issued with the certificate of eligibility for occupational-safety technical inspection operations, they shall be liable to pay the fee for such assessment and issuance respectively.
Article 2. Fee collecting agency
1. Inspection organizations (including non-business organizations or businesses) rendering inspection services refer to the organization collecting the fee for inspection of machinery, equipment and materials subject to strict occupational safety requirements.
2. The Department of Occupational Safety (affiliated to the Ministry of Labor, War Invalids and Social Affairs) refers to the organization collecting the fee for assessment of eligibility for inspection operations and issuance of the Certificate of eligibility for occupational-safety technical inspection.
Article 3. Fee amount
1. The fee amount paid for inspection of machinery, equipment and materials subject to strict occupational safety requirements; fee for assessment of eligibility for inspection operations; fee for issuance of the certificate of eligibility for occupational-safety technical inspection operations, shall be charged according to the fee schedule issued together with this Circular.
2. The fee amount applied at an inspection organization being an enterprise must include the value-added tax.
Article 4. Management and use of fee
1. Fee for inspection of machinery, equipment and materials subject to strict occupational safety requirements
a) Fees collected by a non-business organization shall be the government revenue of which 90% shall be retained to cover expenses stipulated by the Circular No. 45/2006/TT-BTC of the Ministry of Finance dated May 25, 2006 on amendment or supplementation to the Circular No. 63/2002/TT-BTC dated July 24, 2002 on providing guidance on implementation of legal regulations on fee and charge.
The fee collecting organization shall hand 10% of the remaining fee amount in to the state budget according to the chapter, item and subitem of the effective Index of State Budget.
When collecting fees, the fee collecting organization shall issue the collection receipt to the fee payer in accordance with legal regulations.
b) The inspection fee collected by an inspection organization being an enterprise shall be the non-government revenue. The enterprise shall be liable to pay tax levied on collected fee amount, and manage and use the collected fee amount in accordance with legal regulations.
When collecting fees, the enterprise must issue the collection receipt to the fee payer in accordance with legal regulations.
2. Fee for assessment of eligibility for inspection operations and issuance of the Certificate of eligibility for occupational-safety technical inspection operations shall be the government revenue of which the fee collecting organization is entitled to retain 90% to pay expenses stipulated by the Circular No. 45/2006/TT-BTC dated May 25, 2006 on amendment and supplementation to the Circular No. 63/2002/TT-BTC dated July 24, 2002 on providing guidance on implementation of legal regulations on fees and charges. The fee collecting organization shall hand 10% of the remaining fee amount and 100% of the certification fee amount in to the state budget according to the chapter, item and subitem of the effective Index of State Budget.
When collecting fees, the fee collecting organization shall issue the collection receipt to the fee payer in accordance with regulations adopted by the Ministry of Finance.
3. Other contents concerning the collection, handover, management, use and public notification of the policy on collection of fees which are not mentioned in this Circular shall be implemented according to instructions provided in the Circular No. 63/2002/TT-BTC of the Ministry of Finance dated July 24, 2002 on providing guidance on implementation of legal regulations on fees and charges, and the Circular No. 45/2006/TT-BTC dated May 25, 2006 on amendment and supplementation to the Circular No. 63/2002/TT-BTC dated July 24, 2002, and the Circular No. 156/2013/TT-BTC of the Ministry of Finance dated November 6, 2013 on providing guidance on implementation of several articles of the Tax Management Law; the Law on amendment and supplementation to several articles of the Tax Management Law and the Government’s Decree No. 83/2013/NĐ-CP dated July 22, 2013, the Circular No. 153/2012/TT-BTC of the Ministry of Finance dated September 17, 2012 on providing guidance on printing, publication, management and use of documents or records on collection of government revenue, the Circular No. 64/2013/TT-BTC of the Ministry of Finance dated May 15, 2013 on providing guidance on implementation of the Government’s Decree No. 51/2010/NĐ-CP dated May 14, 2010 on stipulating the sales invoice, service provision as well as other documents indicating any amendment or supplementation (if any).
Article 5. Implementation
1. This Circular shall come into force from July 15, 2014.
2. The Circular No. 20/2009/TT-BTC of the Ministry of Finance dated February 4, 2009 on stipulating the fee amount, policy on collection, handover, management and use of fee for inspection of machinery, equipment and materials subject to strict occupational safety requirements shall become invalid.
3. In the course of implementation, if there is any difficulty that may arise, agencies, organizations or individuals concerned are required to notify the Ministry of Finance for further research and guidance./.
| PP. THE MINISTER |
FEE SCHEDULE
(Issued together with the Circular No. 73 /2014/TT-BTC dated May 30, 2014)
No. | Item | |||
I | Fee for inspection of machinery, equipment and materials subject to strict occupational safety requirements | |||
| Equipment | Unit of measurement | Amount (VND) | |
Name | Technical specification |
|
| |
1 | Steam boiler | Capacity of less than 01 ton/hour | Unit | 700,000 |
Capacity of less than 01 ton/hour | Unit | 1,400,000 | ||
Capacity ranging from more than 02 tons/hour to 06 tons/hour | Unit | 2,500,000 | ||
Capacity ranging from more than 06 tons/hour to 10 tons/hour | Unit | 2,800,000 | ||
Capacity ranging from more than 10 tons/hour to 15 tons/hour | Unit | 4,400,000 | ||
Capacity ranging from more than 15 tons/hour to 25 tons/hour | Unit | 5,000,000 | ||
Capacity ranging from more than 25 tons/hour to 50 tons/hour | Unit | 8,000,000 | ||
Capacity ranging from more than 50 tons/hour to 75 tons/hour | Unit | 10,800,000 | ||
Capacity ranging from more than 75 tons/hour to 125 tons/hour | Unit | 14,000,000 | ||
Capacity ranging from more than 125 tons/hour to 200 tons/hour | Unit | 23,000,000 | ||
Capacity ranging from more than 200 tons/hour to 400 tons/hour | Unit | 32,000,000 | ||
Capacity ranging from more than 400 tons/hour | Unit | 39,000,000 | ||
2 | Pressure tank | Volume of up to 02 m3 | Unit | 500,000 |
Volume ranging from 02 m3 to 10 m3 | Unit | 800,000 | ||
Volume ranging from 10 m3 to 25 m3 | Unit | 1,200,000 | ||
Volume ranging from 25 m3 to 50 m3 | Unit | 1,500,000 | ||
Volume ranging from 50 m3 to 100 m3 | Unit | 4,000,000 | ||
Volume ranging from 100 m3 to 500 m3 | Unit | 6,000,000 | ||
Volume of more than 500 m3 | Unit | 7,500,000 | ||
3 | Cooling system | Cold output of up to 30,000 Kcal/h | Unit | 1,400,000 |
Cold output ranging from more than 30,000 Kcal/h to 100,000 Kcal/h | Unit | 2,500,000 | ||
Cold output ranging from more than 100,000 Kcal/h to 1,000,000 Kcal/h | Unit | 4,000,000 | ||
Cold output of more than 1,000,000 Kcal/h | Unit | 5,000,000 | ||
4 | Piping system |
|
|
|
4.1 | Steam or hot water pipeline | Pipe diameter of up to 150 mm | m | 9,000 |
Pipe diameter of more than 150 mm | m | 14,000 | ||
4.2 | Metallic or non-metallic gas pipelines | Pipe diameter of up to 150 mm | m | 10,000 |
Pipe diameter of more than 150 mm | m | 15,000 | ||
5 | Crane |
|
|
|
5.1 | Crane | Lift capacity of less than 3.0 tons | Unit | 700,000 |
Lift capacity ranging from 3.0 tons to 7.5 tons | Unit | 1,200,000 | ||
Lift capacity ranging from 7.5 tons to 15 tons | Unit | 2,200,000 | ||
Lift capacity ranging from 15 tons to 30 tons | Unit | 3,000,000 | ||
Lift capacity ranging from more than 30 tons to 75 tons | Unit | 4,000,000 | ||
Lift capacity ranging from more than 75 tons to 100 tons | Unit | 5,000,000 | ||
Lift capacity of more than 100 tons | Unit | 6,000,000 | ||
5.2 | Tower crane | Lift capacity of less than 4 tons | Unit | 1,760,000 |
Lift capacity ranging from 4 tons to 10 tons | Unit | 2,400,000 | ||
Lift capacity ranging from more than 10 tons to 40 tons | Unit | 3,200,000 | ||
Lift capacity of more than 40 tons | Unit | 6,000,000 | ||
5.3 | Other lifting equipment | Lift capacity of less than 3.0 tons | Unit | 700,000 |
Lift capacity ranging from 3.0 tons to 7.5 tons | Unit | 1,200,000 | ||
Lift capacity ranging from more than 7,5 tons to 15 tons | Unit | 2,200,000 | ||
Lift capacity ranging from more than 15 tons to 30 tons | Unit | 3,000,000 | ||
Lift capacity ranging from more than 30 tons to 75 tons | Unit | 4,000,000 | ||
Lift capacity ranging from more than 75 tons to 100 tons | Unit | 5,000,000 | ||
Lift capacity of more than 100 tons | Unit | 6,000,000 | ||
6 | Winch, loading axis, people-conveying suspension cable, manual winch with the load weight of 1,000 kg or more | Load weight of up to 1.0 ton and lifting angle of up to 35 degree. | Piece | 1,800,000 |
Load weight of more than 1.0 ton and lifting angle ranging from more than 35 degree to 90 degree. | Piece | 2,000,000 | ||
Passenger-conveying suspension cable | m length | 20,000 | ||
Manual winch with lift weight of 1,000 kg or more. | Piece | 1,000,000 | ||
7 | Goods, passenger goods or passenger hoist; passenger or goods lift platform | Lift capacity of less than 3 tons | Unit | 700,000 |
Lift capacity of 3 tons or more | Unit | 1,500,000 | ||
Lift capacity of up to 10 passengers | Unit | 2,500,000 | ||
Lift capacity of more than 10 passengers | Unit | 3,000,000 | ||
8 | Elevating and conveying equipment of all kinds | Below 10 floors | Unit | 2,000,000 |
From 10 floors to 20 floors | Unit | 3,000,000 | ||
Above 20 floors | Unit | 4,500,000 | ||
9 | Electric or manual chain hoist | Electric chain hoist with lift capacity of up to 3 tons, manual chain hoist with lift capacity ranging from 1 ton to 3 tons | Unit | 750,000 |
Electric and manual chain hoist with lift capacity of more than 3 tons to 7.5 tons | Unit | 1,300,000 | ||
Electric and manual chain hoist with lift capacity of more than 7.5 tons | Unit | 1,800,000 | ||
10 | Freight forklift truck powered by the engine with load capacity of 1,0 ton or more, and self-propelled lift | Lift capacity ranging from 1 ton to 3 tons | Unit | 1,100,000 |
Lift capacity ranging from 3 tons to 7.5 tons | Unit | 1,600,000 | ||
Lift capacity ranging from 7.5 tons to 15 tons | Unit | 1,900,000 | ||
Lift capacity of more than 15 tons | Unit | 2,500,000 | ||
Self-propelled lift (regardless of the load weight) | Unit | 1,400,000 | ||
11 | Gas preparation, filling system used for liquefied or dissolved gas | System equipped with 20 nozzles or less | Unit | 2,500,000 |
System equipped with 21 nozzles or more | Unit | 3,000,000 | ||
12 | Bottle used for containing and shipping compressed air, liquefied or dissolved gas | Bottle containing liquefied gas with the volume of less than 30 liters (periodic inspection) | Each | 25,000 |
Bottle containing liquefied gas with the volume of 30 liters or more (periodic inspection) | Each | 40,000 | ||
Bottle containing standard liquefied gas (periodic inspection) | Each | 70,000 | ||
Others (regardless of volume) | Each | 50,000 | ||
Bottle containing noxious gases (regardless of volume) | Each | 70,000 | ||
13 | Roller coaster, carousel, slide chute and other amusement facilities | Roller coaster and carousel with the load capacity of 20 persons | Unit | 1,500,000 |
Roller coaster and carousel with the load capacity of 21 persons or more | Unit | 3,000,000 | ||
Slide chute and other amusement facilities | Unit | 2,000,000 | ||
Stage and stand | m2 | 100,000 | ||
14 | Escalator and passenger conveyor | Escalator regardless of capacity | Unit | 2,200,000 |
Passenger conveyor regardless of capacity | Unit | 2,500,000 | ||
15 | Hot water boiler | Capacity of less than 500,000 Kcal/h | Unit | 560,000 |
Capacity ranging from 500,000 to 750,000 Kcal/h | Unit | 1,200,000 | ||
Capacity ranging from more than 750,000 to 1,000,000 Kcal/h | Unit | 2,000,000 | ||
Capacity ranging from more than 1,000,000 to 1,500,000 Kcal/h | Unit | 2,400,000 | ||
Capacity ranging from more than 1,500,000 to 2,000,000 Kcal/h | Unit | 560,000 | ||
Capacity of more than 2,000,000 Kcal/h | Unit | 800,000 | ||
16 | Thermal oil boiler | Capacity of less than 1,000,000 Kcal/h | Unit | 960,000 |
Capacity ranging from 1,000,000 to 2,000,000 Kcal/h | Unit | 1,200,000 | ||
Capacity ranging from more than 2,000,000 to 4,000,000 Kcal/h | Unit | 1,440,000 | ||
Capacity of more than 4,000,000 Kcal/h | Unit | 2,000,000 | ||
II | Fee for assessment of eligibility for operations (if the Certificate of eligibility for occupational-safety technical inspection operations is issued, reissued or complemented) |
|
| |
1 | Fee for assessment of eligibility for operations (if the Certificate of eligibility for occupational-safety technical inspection operations is issued, or if it is renewed due to the expiration of its validity) | Each | 13,500,000 | |
2 | Fee for assessment of eligibility for operations (if the Certificate of eligibility for occupational-safety technical inspection operations is reissued due to the addition of the scope of operation) | Each | 5,500,000 | |
III | Fee for issuance or reissuance of the Certificate of eligibility for occupational-safety technical inspection operations |
|
| |
1 | First issuance and renewal of the Certificate due to the expiration of its validity | Each | 200,000 | |
2 | Reissuance of the Certificate due to loss or damage | Each | 150,000 | |
3 | Complementation or amendment to the Certificate | Each | 150,000 | |
Note: Fee for assessment of eligibility for operations (if the Certificate of eligibility for occupational-safety technical inspection operation is reissued due to loss or damage) is exempt./.
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