Thông tư 286/2016/TT-BTC

CIRCULAR

ON COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR ASSESSMENT OF FOOD SAFETY AND FOOD QUALITY CONTROL IN AGRICULTURE

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.88/2010/ND-CP dated August 16, 2010 detailing and guiding a number of Articles of the Law on Intellectual Property and the Law on amendment and supplementation to the Law on Intellectual Property on plant variety rights;

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 use of fees for assessment of food safety and food quality control in agriculture.

Article 1. Scope of governing and subjects of application

1. This Circular stipulates collection, payment, management and use of fees for assessment of food safety and food quality control in agriculture.

2. This Circular applies to fee payers and agencies collecting fees for assessment of quality control and food safety in agriculture, and other entities engaging in collection payment, management and use of fees for assessment of quality control and food safety in agriculture.

Article 2. Fee payers

Entities producing and trading agro-forestry- fishery products and imported, exported and domestic fishery products requesting the State management authorities in charge of agriculture and rural development to carry out quality control and food safety shall pay fees prescribed herein.

Article 3. Fee collection agencies

Agencies collecting fees for assessment of quality control and food safety in agriculture are authorities in charge of agro-agricultural-fishery product safety and quality control, including The National Agro-Forestry-Fisheries Quality Assurance Department; Agro-Forestry-Fisheries Quality Assurance Departments of the South and Central Coast, Agro-Forestry-Fisheries Quality Assurance Centers; Reference Testing and Agrifood Quality Consultancy Center; Departments of Animal Health; Plant Protection Department; Department of agro-forestry-fishery food processing and salt industry; Directorate of Fisheries; Agro-Forestry-Fisheries Quality Assurance Sub-Departments; Sub-Departments of Livestock production and Health; Sub-Departments of Crop Production and Protection and Fishery Sub-Departments.

Article 4.Amount of fees

The amount of fees is prescribed in the Schedule attached hereto.

Article 5. Declaration and payment of fees

1. The collection agencies shall transfer fees collected in the preceding month to a designated account registered at the State Treasuries by 05^th 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. Management and use of fees

1. The National Agro-Forestry-Fisheries Quality Assurance Department; Agro-Forestry-Fisheries Quality Assurance Departments of the South and Central Coast; Agro-Forestry-Fisheries Quality Center; Reference Testing and Agrifood Quality Consultancy Center, Departments of Animal Health, Plant Protection Departments as the fee collection agencies which are granted financial autonomy shall be entitled to retain 80% of the collected fee for spending on activities prescribed in the Government's Decree No.120/2016/ND-CP dated August 23, 2016. The remainder (20% of the collected fee) shall be transferred to the State budget and classified by chapter and sub-chapter in the current State budget index.

The National Agro - Forestry - Fisheries Quality Assurance Department shall allocate the funding for affiliated fee collection agencies including the Agro - Forestry - Fisheries Quality Assurance Agencies; Agro - Forestry - Fisheries Quality Assurance Departments of the South and Central Coast; Local Agro - Forestry - Fisheries Quality Assurance Departments and Reference Testing and Agrifood Quality Consultancy Center which are unable to pay minimum wages to collectors and to finance food safety management activities carried out the National Agro - Forestry - Fisheries Quality Assurance Department.

2. If the fee collection agency is the Directorate of Fisheries, Agro-Forestry-Fishery and Salt Processing Department, Agro-Forestry-Fisheries Quality Assurance Sub-Departments; Department of Animal Husbandry and Veterinary Services; Sub-Departments of Crop-Production and Plant protection or Sub-Department of Fisheries:

a) The fee collection agency shall transfer the whole collected fee to the State Budget except where it is prescribed in point b, clause 2 of this Article. 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 80% of the collected fee for spending on activities prescribed in Article 5 of the Government’s Decree No.120/2016/ND-CP dated August 23, 2016. The remainder (20% of the collected fee) shall be transferred to the State budget and classified by chapter and sub-chapter in the current State budget index.

Article 7. Implementation

1. This Circular enters into force from January 01, 2017 and replaces the Circular No.107/2012/TT-BTC dated June 28, 2012 by the Ministry of Information and Communications guiding collection, payment, management and uses of fees and charges for aquatic product quality control and food safety.

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.

SCHEDULE OF FEES FOR ASSESSMENT OF QUALITY CONTROL AND FOOD SAFETY IN ARGRICULTURE

(Issued together with the Circular No.286/2016/TT-BTC dated November 14, 2016 by the Minister of Finance )