Nội dung toàn văn Circular 285/2016/TT-BTC collection payment management amount veterinary fees charges
MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. 285/2016/TT-BTC | Hanoi, November 14, 2016 |
CIRCULAR
ON COLLECTION, PAYMENT, MANAGEMENT AND AMOUNT OF VETERINARY FEES AND CHARGES
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 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 the functions, rights, responsibilities and organizational structure of the Ministry of Finance;
Upon request of the Director of the Tax Policy Department,
The Minister of Finance hereby issues this Circular ON collection, payment, management and amount of veterinary fees and charges.
Article 1. Scope of governing and subjects of application
1. This Circular stipulates collection, payment, management and amount of veterinary fees and charges.
2. This Circular applies to veterinary fee payers, collection agencies and other entities engaging in collection, payment and management of veterinary fees and charges.
Article 2. Fee payers
Entities requesting the State veterinary authority to carry out related tasks shall be liable for fees and charges as stipulated in the Schedule of Fees and Charges prescribed herein.
Article 3. Fee collection agencies
The Department of Animal Health - Ministry of Agriculture and Rural Development and Divisions specialized in veterinary management specified in Article 6 of the Law on Veterinary medicine shall take charge of collecting veterinary fees and charges.
Article 4. Amount of veterinary fees and charges
The amount of veterinary fees and charges shall be specified in the Schedule of Fees and Charges attached hereto.
Article 5. Declaration and payment of fees and charges
1. The collection agencies shall transfer fees collected in the preceding month to a designated account registered at the State Treasuries by 05th of every month.
2. The fee collection agency shall declare and transfer the monthly collected fee and take charge of finalizing the annual collected fee as stipulated in clause 3 Article 19 and clause 2 Article 26 of the Circular No.156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance guiding implementation of a number of the Law on Tax Administration, the Law on Amendment and Supplementation to a number of Article of the Law on Tax Administration and the Government’s Decree No.83/2013/ND-CP dated July 22, 2013.
Article 6. Fee management
1. The Department of Animal Health as a fee collection agency which is granted the financial autonomy may retain 90% of the collected fee for spending on activities including official duties, services and collection activities as prescribed in Article 5 of the Government’s Decree No.120/2016/ND-CP dated August 23, 2016. The remainder (10% of the collected fee) shall be transferred to the State budget and classified by chapter and sub-chapter in the current State budget index.
2. For divisions specialized in veterinary management as fee collection agency:
a) The collection agency shall transfer the whole collected fee to the State budget. Budget for official duties and fee collection activities shall be included in the collection agency's estimate according to the State budget regime.
b) Any fee collection agency which is granted the financial autonomy as prescribed in clause 1 Article 4 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 may retain 90% of the collected fee for spending on activities including official duties, services, prevention and control of animal diseases, and collection activities as prescribed in Article 5 of the Government’s Decree No.120/2016/ND-CP dated August 23, 2016. The remainder (10% of the collected fee) shall be transferred to the State budget and classified by chapter and sub-chapter in the current State budget index.
3. If the amount of collected fee is less than the collection agency’s estimated spending approved by the competent authority, the Department of Animal Health (if the collection agency is under the management of the central government) or the Division specialized in veterinary management of the province (if the collection agency is under the management of the local government) shall allocate funding as follows:
a) If the quarterly collected fee is more than the estimated spending approved by the competent authority, the difference shall be transferred to the account of the Department of Animal Health (if the collection agency is under the management of the central government); or to the veterinary management authority of the province (if the collection agency is under the local government) for funding to the collection agency whose collected fee is less than the estimated spending.
b) The Department of Health Animal and the veterinary management authority of the province shall register a deposit account at the State Treasuries where the transaction is conducted to allocate funding for veterinary activities as agreed by collection agencies of the same level.
4. The collection agency shall transfer 100% of the collected fee to the State budget by chapter and sub-chapter in the current State budget index. Budget for official duties and fee collection activities shall be included in the collection agency's estimate according to the State budget regime.
Article 7. Implementation
1. This Circular enters into force from January 01, 2017 and replaces the Circular No.04/2012/TT-BTC dated January 05, 2012 by the Minister of Finance on collection, payment, management and use of veterinary fees and charges; Circular No.11/2013/TT-BTC dated January 21, 2013 on amendment and supplementation to the Circular No.04/2012/TT-BTC dated January 01, 2012 and Circular No.107/2012/TT-BTC dated June 28, 2012; Circular No.113/2015/TT-BTC dated August 07, 2015 on amendment to the Circular No.04/2012/TT-BTC dated January 05, 2012.
2. Any aspect related to collection, payment, management and use of veterinary fees and invoices not mentioned herein shall conform to the Law on Fees and Charges, Government's Decree No.120/2016/ND-CP dated August 23, 2016; Circular No.156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance and Circular on printing, publishing, management and use of invoices on fees and charges under the State budget and amendment, supplementation or replacement documents (if any).
3. Any issue arising in connection to implementation of this Circular should be promptly reported to the Ministry of Finance.
| PP. MINISTER |
SCHEDULE OF VETERINARY FEES AND CHARGES
(Issued together with the Circular No.285/2016/TT-BTC dated November 14, 2016 by the Minister of Finance)
No. | Elements | Unit | Amount |
i | Veterinary fees and charges |
|
|
1 | Fee for issue of the certificate of quarantine of terrestrial animals and animal products, and fisheries which are imported, transited, temporarily imported for export (including those in bonded warehouses) and are moved to another checkpoint. | Certificate | 70,000 |
2 | Fee for issue of the practicing certificate in veterinary services | Certificate | 100,000 |
II | Fees for prevention and control of animal diseases |
|
|
1 | Assessment of the animal disease-free zones ( including fisheries) | Assessment | 3,500,000 |
2 | Assessment of husbandry facilities, communal husbandry facilities, fishery farms and fishery breeding facilities for recognition of disease-free zones (conducted by the local veterinary management authorities; assessment of animal ( including fishery) disease surveillance programs for exemption from quarantine | Assessment | 300,000 |
3 | Assessment of husbandry facilities, communal husbandry facilities, fishery farms and fishery breeding facilities for recognition of disease-free zones conducted by the Department of Animal Health (upon request of farm, or facility’s owners); assessment of animal ( including fishery) disease surveillance programs for export | Assessment | 1,000,000 |
III | Fees for animals and animal product quarantine |
|
|
1 | Animal clinical examination |
|
|
1.1 | Bovine, horse, donkey, goat, ostrich and sheep | Shipment/container | 50,000 |
1.2 | Pig | Shipment/container | 60,000 |
1.3 | Tigers, leopards, elephants, deer, lions, bison and other animals of equal mass | Shipment/container | 300,000 |
1.4 | Poultry | Shipment/container | 35,000 |
1.5 | clinical examination of fisheries | Shipment/container | 100,000 |
1.6 | Dogs, cats, monkeys, gibbons, foxes, porcupines, mink, python, crocodile, lizard, snake, geckos, lizards, turtles, salamanders, rabbits, test mice, farmed bees and other animals of the equivalent mass as stipulated in the Circular No.25/2016/TT-BNNPTNT dated June 30, 2016 by the Ministry of Agriculture and Rural Development stipulating the list off terrestrial animal and animal product undergoing quarantine. | Shipment/container | 100,000 |
2 | Surveillance of quarantine and isolation |
|
|
2.1 | Breeds ( including fisheries) | Shipment/container | 800,000 |
2.2 | Commercial animals( including fisheries) | Shipment/container | 500,000 |
2.3 | Imported animal products( including fisheries) | Shipment/container | 200,000 |
3 | Quarantine of animal products, animal feed and other products of animal origin ( excluding testing fees) |
|
|
3.1 | Frozen animal product quarantine | Container/shipment | 200,000 |
3.2 | Quarantine of meat, meat offal, by-products and meat products, organs which are fresh , smoked, dried, dried, salted, chilled and canned; Sausage, pate, ham, fat meat and other animal products in primary processing; Fresh milk, yoghurt, butter, cheese, milk powder and dairy products; Fresh eggs, salted eggs, egg powder and egg products; poultry eggs for breeding, silkworm eggs; animal embryos and gems; Meat meal, bone meal, blood meal, feather meal and other animal products in the form of raw materials; Fish meal, fish oil, fish fat, shrimp meal, shellfish meal and other aquatic products used as feed for livestock, poultry and fishery; animal-derived ingredients in medicines: Snake venom, bee venom, pangolins, bear bile, animal glues, digestive enzymes and other animal-derived ingredients; fresh, dried and salted animal skin; Feathers, stuffed animals such as tigers, leopards, civets, rabbits, otters and other animals; hair of horses, cows, pigs and sheep wool and hairs of other animals; feather of chickens, ducks, geese, peacocks and other birds; Teeth, horns, nails, tusks, bones of animals; swallows and products from swallows; Honey, royal jelly, beeswax; silkworm cocoon | Container/shipment | 100,000 |
3.3 | Supervision and inspection of animals and animal products ( including fisheries) temporarily imported for re-export, transferred to another checkpoint, bonded warehouse and transited to Vietnam | Car/compartment/container | 65,000 |
IV | Slaughtering control fees |
|
|
1 | Bovine, horses, donkeys | Animal | 14,000 |
2 | Pigs (of 15 kg in weight or more), sheep , goats and ostriches | Animal | 7,000 |
3 | Pigs, of less than 15 kg in weight | Pig | 700 |
4 | Rabbits and animals of the equivalent mass | animal | 3,000 |
5 | Poultry ( chickens, ducks, geese) and birds of all types | Poultry | 200 |
V | Fees for assessment of conditional business lines in agriculture and fishery |
|
|
1 | Inspection of eligibility to produce veterinary medicines sand medicines for fisheries |
|
|
Any new establishment having 01 production line ( or 01 workshop) or existing establishment having 02 production lines ( or 2 workshops) or more | Assessment | 1,025,000 | |
Any new establishment having 02 production line ( or 02 workshops) | Assessment | 1,300,000 | |
existing establishment having 02 production lines ( or 2 workshops) | Assessment | 700,000 | |
2 | Assessment and certification of good manufacturing practice (GMP) | Assessment | 18,000,000 |
3 | Assessment and certification of good manufacturing practice (GMP), veterinary medicine laboratory and storage (for facility applying for GMP, GLP and GSP) | Assessment | 18,000,000 |
4 | Assessment and certification of good manufacturing practice (GMP), veterinary medicine laboratory (for any facility applying for both GMP and GLP ) or assessment and certification of good manufacturing practice (GMP), veterinary medicine storage (for any facility applying for both GMP and GSP) | Assessment | 17,000,000 |
5 | Assessment and certification of veterinary medicine laboratory and storage (for any facility applying for both GLP and GSP); or assessment and certification of good veterinary laboratory (for any facility applying for GLP); or assessment and certification of veterinary medicine storage (for any facility applying for GSP) | Assessment | 12,500,000 |
6 | Verification for issue of registration number of free sale of a veterinary/fishery medicines when applying for free sale |
|
|
New registration | Type of medicine | 1,350,000 | |
Extension | Type of medicine | 675,000 | |
Alteration, supplementation to registered medicine ( in case of changes in formula, dosage form, administration, dose, indications, manufacturing process) | Alteration/supplementation | 450,000 | |
7 | Inspection and certification of order forms for import of medicines, ingredients for veterinary and fishery medicines ( except for those used for research, testing, experiments and others with non-commercial purposes | 1 order form | 2,000,000 |
8 | Inspection and certification of order form for import of veterinary/fishery manufacturing equipment and package | 1 order form | 450,000 |
9 | Inspection of veterinary and fishery medicine laboratories | Inspection | 2,480,000 |
10 | Supervision of veterinary /fishery medicine testing | 1 type of medicine | 940,000 |
11 | Inspection of veterinary and fishery medicine trading and importing facilities: |
|
|
Trading facilities | Inspection | 230,000 | |
Importing facilities | Inspection | 450,000 | |
12 | Verification of veterinary /fishery medicine testing documents | Type of medicine | 1,350,000 |
13 | Assessment of veterinary /fishery medicine testing results | Type of medicine | 1,350,000 |
14 | Assessment and certification of free sale (FSC), Certificates of Pharmaceutical Product (CPP) and veterinary medicine export certificates | 1 type of medicine | 180,000 |
15 | Assessment of advertising contents about veterinary and fishery medicines, veterinary equipment | Assessment | 900,000 |
16 | Inspection of the hygiene conditions in centralized animal husbandry farms, animal and animal product processing and trading facilities, fresh and processed animal and animal product refrigerated warehouses; centralized slaughterhouses; hatcheries and animal breeding facilities; animal markets; animal clinics; facilities producing animal-derived feed and other product not used for feed. | Inspection | 1,000,000 |
17 | Inspection of the hygiene conditions in animal quarantine facility, small slaughter houses and animal markets | Inspection | 450,000 |
18 | Visual inspection of quality of imported veterinary medicine and ingredient shipment | Shipment | 250,000 |
Notes:
- The fee for prevention and control of animal diseases prescribed in Section II:
+ is exclusive of testing fees;
+travel expenses shall be paid by the party requesting for assessment according to the reality and in accordance with regulations of laws.
- The slaughtering control fee prescribed in section IV is inclusive of fees for clinical examination of animal before slaughtering, examination of carcasses and viscera, and seal.
- The fee for assessment of conditional business lines in agriculture and fishery prescribed in section V is exclusive of testing fee.
------------------------------------------------------------------------------------------------------
This translation is made by LawSoft and for reference purposes only. Its copyright is owned by LawSoft and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your comments are always welcomed
