Nội dung toàn văn Integrated document 35/VBHN-BTC 2020 Circular prescribing food safety and hygiene fees
THE MINISTRY OF FINANCE | THE SOCIALIST REPUBLIC OF VIET NAM |
No.: 35/VBHN-BTC | Hanoi, September 07, 2020 |
CIRCULAR[1]
PRESCRIBING FOOD SAFETY AND HYGIENE FEES AND COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF
The Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance prescribing food safety and hygiene fees and collection, transfer, management and use thereof, coming into force from January 01, 2017, is amended by:
1. The Circular No. 117/2018/TT-BTC dated November 28, 2018 of the Minister of Finance providing amendments to the Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance prescribing food safety and hygiene fees and collection, transfer, management and use thereof, coming into force from January 15, 2019.
2. The Circular No. 75/2020/TT-BTC dated August 12, 2020 of the Minister of Finance providing amendments to the Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance prescribing food safety and hygiene fees and collection, transfer, management and use thereof, coming into force from August 12, 2020.
Pursuant to the Law on fees and charges dated November 25, 2015;
Pursuant to the Law on state budget dated June 25, 2015;
Pursuant to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges;
Pursuant to the Government’s Decree No. 215/2013/ND-CP dated December 23, 2013 defining functions, tasks, powers and organizational structure of the Ministry of Finance;
At the request of the Director General of the Department of Tax Policy;
The Minister of Finance promulgates a Circular prescribing food safety and hygiene fees and collection, transfer, management and use thereof.[2]
Article 1. Scope and regulated entities
1. This Circular provides regulations on food safety and hygiene fees under the management of the Ministry of Health and the Ministry of Industry and Trade, and the collection, transfer, management and use thereof.
2. This Circular applies to payers and collectors of food safety and hygiene fees, and other organizations and individuals involved in the collection, transfer, management and use of food safety and hygiene fees.
Article 2. Payers
Any producers, traders, importers and exporters of foods must pay fees when applying competent state agencies for issuance of certificates, declarations or inspection of food safety and hygiene conditions. Conformity certification bodies, agencies or organizations that are designated to perform state inspection of safety of imported foods, and testing laboratories must pay fees in accordance with regulations herein when applying competent state agencies for verification of their operating conditions or state inspection of foods.
Article 3. Collectors
The Ministry of Health (Vietnam Food Administration), Ministry of Industry and Trade, Provincial Departments of Industry and Trade, Branches of Vietnam Food Administration and other agencies that are assigned in accordance with regulations shall collect food safety and hygiene fees.
Article 4. Fees [3]
The rates of food safety and hygiene fees are provided for as follows:
1. From August 12, 2020 to December 31, 2020, food safety and hygiene fees will be equal to 90% of the rates prescribed in the Schedule of food safety and hygiene fees annexed to this Circular.
2. From January 01, 2021 onwards, food safety and hygiene fees will be paid at the rates prescribed in the Schedule of food safety and hygiene fees annexed to this Circular.
Article 5. Fee declaration and transfer
1. Each collector must transfer total fees collected in the previous month to the dedicated account opened at the State Treasury by the 05th every month.
2. Collectors shall declare and transfer collected fees every month and make annual statements of fees in accordance with regulations in Clause 3 Article 19 and Clause 2 Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Minister of Finance guiding the implementation of the Law on tax management, the Law on amendments to the Law on tax management and the Government's Decree No. 83/2013/ND-CP dated July 22, 2013.
Article 6. Fee management and use
1. Each collector must pay total amount of collected fees to state budget, except the case prescribed in Clause 2 of this Article. Funding for covering costs of fulfilling tasks and collecting fees shall be derived from state budget and included in the collector’s cost estimate in accordance with policies and limits on state budget.
2.[4] If the collector is a public service provider or a state regulatory authority that is provided with a pre-determined funding for covering its operating expenses from collected fees in accordance with regulations in Clause 1 Article 4 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, it may retain 70% of total amount of collected fees for covering its expenditures as prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016. The remaining amount (30%) of collected fees must be transferred to state budget according to chapters and sub-items of the applicable State Budget Index.
3. [5] If the collector is an enterprise, collected fees shall be the enterprise’s revenue. The collector shall keep total amounts of collected fees for covering costs of collecting fees and declare and pay VAT and corporate income tax in accordance with regulations and laws in force. The collector shall make and issue invoices to fee payers in accordance with the Ministry of Health’s regulations on issuance, management and use of invoices.
Article 7. Implementation[6]
1. This Circular comes into force from January 01, 2017 and supersedes the Circular No. 149/2013/TT-BTC dated October 29, 2013 of the Minister of Finance prescribing food safety and hygiene fees, and the collection, transfer, management and use thereof.
2. Other contents related to the collection, transfer, management and use of fees, receipts and announcement of regulations on the fee collection, which are not provided for in this Circular, shall be performed in conformity with regulations in the Law on fees and charges, the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance, the Circular by Minister of Finance providing for the printing, issuance, management and use of receipts of fees and charges which are the government revenues, and other documents on amendments and supplements thereof (if any).
3. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.
| CERTIFIED BY PP MINISTER |
SCHEDULE OF FOOD SAFETY AND HYGIENE FEES [7]
(Enclosed to the Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance)
(abrogated)
SCHEDULE OF FOOD SAFETY AND HYGIENE FEES [8]
(Enclosed to the Circular No. 75/2020/TT-BTC dated August 12, 2020 of the Minister of Finance)
No. | Type of fees | Fee rate |
I | Fees for processing of applications for license to sell/ import foods, or applications for certification or declaration in food safety sector |
|
1 | Fees for processing of applications for registration of product declaration with respect to health supplements, medical foods, foods for special dietary uses and nutritional products for children aged 0-36 months | VND 1.500.000/ application/ product |
2 | Fees for processing of applications for registration of product declaration with respect to mixed food additives with new uses and food additives which are not included in the list of permitted food additives or serve users other than the ones prescribed by the Ministry of Health | VND 500.000/ application/ product |
3 | Fees for certification of imported foods shipment (excluding testing fees): |
|
- For normal inspection | VND 300.000/ shipment | |
- For tightened inspection | VND 1.000.000/ shipment + (number of articles x VND100.000, from the 2nd article); total fee shall not exceed VND 10.000.000/ shipment | |
4 | Fees for processing of applications for sale registration of food safety rapid test kits | VND 3.000.000/ application/ kit |
II | Fees for assessment of applications for certificates of imported foods (certificate of free sale, certificate of exportation, health certificate) | VND 1.000.000/ application/ certificate |
III | Fees for verification of the satisfaction of eligibility requirements for practicing or trading in food safety sector |
|
1 | Fees for processing of applications for certificate of satisfaction of food safety requirements: |
|
a | For food trading establishments | VND 1.000.000/ application/ establishment |
b | For food & beverage service providers: |
|
| - Less than 200 servings | VND 700.000/ application/ establishment |
| - Of 200 servings or more | VND 1.000.000/ application/ establishment |
c | For food producers (except for producers of health supplements) |
|
| For small food producers granted certificate of satisfaction of food safety requirements | VND 500.000/ application/ establishment |
For other food producers granted certificate of satisfaction of food safety requirements | VND 2.500.000/ application/ establishment | |
d | For producers of health supplements under the GMP instructions | VND 22.500.000/ application/ establishment |
2 | Fees for processing of applications for certificates of eligibility of testing laboratories, conformity certification bodies and inspecting agencies of imported foods: |
|
a | First assessment/ extension assessment | VND 28.500.000/ application/ unit |
b | Re-assessment | VND 20.500.000/ application/ unit |
IV | Fees for assessment of contents of television advertisements, programs recorded on tapes, disks, software or other materials, and documents used in advertisement for foods, food additives, and processing aids in medical sector | VND 1.100.000/ application/ product |
V | Fees for processing of applications for certificate of food safety knowledge | VND 30.000/ application/ person |
[1] This document is consolidated from the following 03 Circulars:
- The Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance prescribing food safety and hygiene fees and collection, transfer, management and use thereof, coming into force from January 01, 2017.
- The Circular No. 117/2018/TT-BTC dated November 28, 2018 of the Minister of Finance providing amendments to the Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance prescribing food safety and hygiene fees and collection, transfer, management and use thereof, coming into force from January 15, 2019 (hereinafter referred to as “Circular No. 117/2018/TT-BTC”).
- The Circular No. 75/2020/TT-BTC dated August 12, 2020 of the Minister of Finance providing amendments to the Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance prescribing food safety and hygiene fees and collection, transfer, management and use thereof, coming into force from August 12, 2020 (hereinafter referred to as “Circular No. 75/2020/TT-BTC”).
This document supersedes none of 03 Circulars mentioned above.
[2] - The Circular No. 117/2018/TT-BTC has been promulgated pursuant to:
“The Law on fees and charges dated November 25, 2015;
The Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges;
The Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and organizational structure of the Ministry of Finance;
And at the request of the Director of the Tax Policy Department;”
- The Circular No. 75/2020/TT-BTC has been promulgated pursuant to:
“The Law on fees and charges dated November 25, 2015;
The Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges;
The Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and organizational structure of the Ministry of Finance;
For implementation of the Directive No. 11/CT-TTg dated March 04, 2020 of the Prime Minister on urgent objectives and solutions for assisting businesses facing difficulties and assurance of social welfare amid Covid-19 pandemic;
And at the request of the Director of the Tax Policy Department;”
[3] This Article is amended according to Clause 1 Article 1 of the Circular No. 75/2020/TT-BTC, coming into force from August 12, 2020.
[4] This Clause is amended according to Clause 2 Article 1 of the Circular No. 75/2020/TT-BTC, coming into force from October 01, 2020.
[5] This Clause is amended according to Clause 2 Article 1 of the Circular No. 117/2018/TT-BTC, coming into force from January 15, 2019.
[6] - Article 3 and Article 4 of the Circular No. 117/2018/TT-BTC stipulate as follows:
“Article 3. This Circular comes into force from January 15, 2019.
Article 4. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.”
- Article 2 of the Circular No. 75/2020/TT-BTC stipulates as follows:
“Article 2. Effect
1. This Circular comes into force from August 12, 2020. The provisions in Clause 2 Article 1 hereof will become effective from October 01, 2020.
2. The following regulations will be abrogated:
a) The Schedule of food safety and hygiene fees annexed to the Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance prescribing food safety and hygiene fees and collection, transfer, management and use thereof.
b) Article 1 of the Circular No. 117/2018/TT-BTC dated November 28, 2018 of the Minister of Finance providing amendments to Circular No. 279/2016/TT-BTC dated November 14, 2016.
3. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.
[7] This Schedule is abrogated according to Point a Clause 2 Article 2 of the Circular No. 75/2020/TT-BTC, coming into force from August 12, 2020.
[8] This Schedule supersedes the Fee Schedule annexed to the Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance.