MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No. 02/2021/TT-BTC
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Hanoi, January 8,
2021
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CIRCULAR
FEE
FOR INSPECTION OF FIRE SAFETY AND FIREFIGHTING EQUIPMENT AND SUBMISSION,
COLLECTION, MANAGEMENT AND USE THEREOF
Pursuant to Law on Fees and Charges dated
November 25, 2015;
Pursuant to Law on State Budget dated June 25,
2015;
Pursuant to Law on Tax Administration dated June
13, 2019;
Pursuant to Decree No. 120/2016/ND-CP dated
August 23, 2016 of the Government on elaborating to a number of Articles of the
Law on Fee and Charges;
Pursuant to Decree No.136/2020/ND-CP dated
November 24, 2020 of the Government on elaborating to Law on Fire Prevention
and Firefighting and Law on amendments to Law on Fire Prevention and
Firefighting;
Pursuant to Decree No. 126/2020/ND-CP dated
October 19, 2020 of Government on elaborating to Law on Tax Administration;
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At the request of the Director General of the
Department of Tax Policy;
Minister of Finance promulgates Circular on fee
for inspection of fire safety and firefighting equipment and submission,
collection, management and use thereof.
Article 1. Scope of regulation
and regulated entities
1. This Circular prescribes fee for inspection of
fire safety and firefighting equipment and submission, collection, management
and use thereof.
2. This Circular applies to organizations and
individuals applying for inspection of fire safety and firefighting equipment;
organizations collecting fee for inspection of fire safety and firefighting
equipment; other organizations and individuals related to submission,
collection, management and use of fee for inspection of fire safety and
firefighting equipment.
Article 2. Fee payers
Organizations and individuals must include fee when
submitting application for inspection of fire safety and firefighting equipment
to competent authorities according to this Circular.
Article 3. Fee collectors
Agencies and entities specified under Point a and
Point b Clause 11 Article 38 of Decree No.136/2020/ND-CP dated November 24,
2020 of the Government on elaborating to Law on Fire Prevention and
Firefighting and Law on amendments to Law on Fire Prevention and Firefighting
shall be fee collectors according to this Circular.
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1. Fee amount shall comply with Fee schedule for
inspection of fire safety and firefighting equipment attached to this Circular.
2. Fuel cost and other costs necessary for
inspection of fire safety and firefighting equipment; inspection seal printing
and applying costs shall be incurred by applicants as per the law.
Article 5. Fee declaration and
submission
1. Before the end of the 5th of each month, fee
collectors must send the collected fee of the previous month to fee accounts
waiting to be submitted to the budget at the State Treasury.
2. Fee collectors shall declare, submit fees
monthly and make statements annually according to Law on Tax Administration No.
38/2019/QH14 and Decree No. 126/2020/ND-CP dated October 19, 2020 of the
Government on elaborating to Law on Tax Administration.
Article 6. Fee management and
use
Fee collectors may utilize 90% of the collected fee
to pay for expenses under Article 5 of Decree No. 120/2016/ND-CP dated August
23, 2016 of the Government and pay the remaining 10% to state budget under
Chapter, sub-section of current state budget annex.
Article 7. Implementation
1. This Circular comes into force from February 22,
2021 and replaces Circular No. 227/2016/TT-BTC dated November 11, 2016 of
Minister of Finance on fee for inspection of fire safety and firefighting
equipment and submission, collection, management and use thereof and Circular
No. 112/2017/TT-BTC dated October 20, 2017 of Minister of Finance on amendments
to Circular No. 227/2016/TT-BTC dated November 11, 2016 of Minister of Finance.
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3. If legislative documents referred to in this
Circular are approved for amendments or superseded by other legislative
documents, the new documents will apply.
4. Difficulties that arise during the
implementation should be reported to Ministry of Finance for further notice./.
PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai
FEE
SCHEDULE FOR INSPECTION OF FIRE SAFETY AND FIREFIGHTING EQUIPMENT
(Attached to Circular
No. …/2021/TT-BTC dated January 8, 2021 of Minister of Finance)
No.
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Unit
Amount
(VND)
I
Inspection of motor fire-fighting facilities
1
Fire engines, fire fighting vessels, boats,
ladder trucks
Vehicle
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2
Fire pumps
Piece
40.000
II
Inspection of common fire-fighting facilities
1
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Reel
20.000
2
Fire nozzles
Piece
10.000
3
Couplings, hydrants
Piece
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4
Fire extinguishers
Piece
45.000
III
Inspection of fire retardants
1
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Kg
30.000
IV
Inspection of fire alarm systems
1
Central fire alarm control panels
Set
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2
Fire alarms, fire alarm buttons, fire alarm
sirens, fire alarm lights, emergency exit lights, emergency lights
Piece
30.000
V
Inspection of water, foam fire extinguishing
system
1
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Piece
40.000
2
Fire fighting control panels
Set
30.000
VI
Inspection of gas, powder fire extinguishing
system
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1
Gas, powder nozzles; distribution valves,
pressure switches; buttons, sirens, fire extinguishing gas, powder release
alarm
Piece
40.000
2
Gas bottles
Set
40.000
Note: Number of items subject to
inspection shall conform to respective technical regulations and standards or
guidelines of Ministry of Public Security./.
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