Thông tư 196/2014/TT-BTC

CIRCULAR

PROVIDING FOR LEVEL, COLLECTION, PAYMENT, MANAGEMENT AND USE OF APPRAISAL CHARGE OF OPERATION CONDITIONS, FEE FOR ISSUANCE OF LICENSE OF ALCOHOL AND TOBACCO PRODUCTION

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001of the Standing committee of the National Assembly of the Socialist Republic of Vietnam;

Pursuant to Decree No. 57/2002/ND-CP dated June 3, 2002; Decree No. 24/2006/ND-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to the Government's Decree No. 94/2012/NĐ-CP dated November 12, 2012 on the alcohol production and alcohol trading;

Pursuant to the Government’s Decree No. 67/2013/ND-CP dated June 27, 2013 of detailing a number of articles and implementation measures of the law on tobacco harm prevention applicable to tobacco trading;

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 providing for level, collection, payment, management and use of appraisal charge for operation conditions, fee for issuance of license of alcohol and tobacco production

Article 1. Fee and charge payer

Organizations and individuals must pay charge for appraisal of operation conditions when submitting an application for appraisal of production conditions for small-scale alcohol and industrial alcohol for sale; appraisal of investment conditions for planting tobacco, processing tobacco ingredients, manufacturing tobacco products and must pay fee when they are issued one of the following papers: License to produce industrial alcohol and small-scale alcohol for sale; Certificate of eligibility to invest in tobacco planting; License for tobacco ingredient processing; License for manufacture of tobacco products as specified in this Circular.

Article 2. Fee and charge level

The level of charge for appraisal and fee for license issuance shall be specified in the Table of charges and fees enclosed with this Circular.

Article 3. Collection, payment, management and use of charge and fee

1. Agencies collecting of charge and fee shall include:

a) The Ministry of Industry and Trade;

b) The Service of Industry and Trade in central-affiliated cities and provinces

c) The Division of Industry and Commerce; the Division of Economy, the Division of Economy and Infrastructure under district-level People’s Committee.

2. Appraisal charges and fees specified in this Circular shall belong to the state budget.

a) With regard to appraisal charge: Charge-collecting shall keep 90% of the total amount of fees collected to cover the expenses stipulated in the Ministry of Finance’s Circular No.63/2002/TT-BTC">45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No.63/2002/TT-BTC dated July 24, 2002, providing guidance on the implementation of legal regulations on fees and charges; The remaining amount (10%) shall be transferred into the state budget as prescribed by regulations on state budget.

b) With regard to fee: Fee-collecting agency shall transfer all (100%) of fees collected to the state budget as prescribed by regulations on state budget.

3. Contents related to the collection, payment, management, use of fees and charges and  publicization of regulations on collection of fees and charges that are not specified in this Circular shall comply with the guidance in the Ministry of Finance’s Circular No.63/2002/TT BTC dated July 24, 2002 providing guidance on the implementation of legal regulations on fees and charges; Circular No. 63/2002/TT-BTC">45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No.63/2002/TT-BTC; the Ministry of Finance’s Circular No. 156/2013/TT-BTC dated November 6, 2013 providing guidance on a number of articles of the Law on Tax Administration; Law amending and supplementing a number of articles of the Law on Tax Administration and the Government’s Decree No. 83/2013/NĐ-CP dated July 22, 2013; the Ministry of Finance’s Circular No. 153/2012/TT-BTC dated September 17, 2012 providing guidance on printing, issuance, management and use of receipts of fees and charges of the state budget and amending and supplementing documents (if any).

Article 4. Implementation

1. This Circular takes effect from February 05, 2015.

2. Any problems arising in the course of implementation should be reported to the Ministry of Finance for study, guidance, amendment and supplementation. /.

TABLE OF CHARGES AND FEES

(Enclosed herewith the Ministry of Finance’s Circular No. 196/2014/TT-BTC dated December18, 2014)