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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No. 112/2021/TT-BTC
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Hanoi, December 15, 2021
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CIRCULAR
FEES AND CHARGES IN AQUACULTURE MANAGEMENT AND COLLECTION,
SUBMISSION, MANAGEMENT, AND USE THEREOF
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 Law on
Tax Administration dated June 13, 2019;
Pursuant to the Law on
Fisheries dated November 21, 2017;
Pursuant to Decree No.
120/2016/ND-CP dated August 23, 2016 of the Government on detailing and guiding
the implementation of a number of articles of the Law on Fees and Charges;
Pursuant to Decree No.
26/2019/ND-CP dated March 8, 2019 of the Government on guidelines for
implementation of the Law on Fisheries;
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Pursuant to Decree
No.87/2017/ND-CP dated July 26, 2017 of the Government on functions, duties,
entitlements and organizational structure of the Ministry of Finance;
At the request of the
Director of the Department of Tax Policies;
The Minister of the
Ministry of Finance promulgates the Circular on fees and charges in aquaculture
management and collection, submission, management, and use thereof.
Article 1. Scope and
regulated entities
1. This Circular provides for the fees and charges,
collection, management, and use of fees in the tariff for aquaculture
management promulgated herewith.
2. This Circular applies to fee payers, fee-collecting
organizations, and organizations or individuals related to the collection,
submission, management, and use of fees in aquaculture management.
Article 2. Fee payers
Organizations or
individuals applying for the inspection of aquaculture management from the
competent authority shall pay the fees prescribed in this Circular.
Article 3.
Fee-collecting organizations
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2. The Aquaculture Surveying, Testing and Accreditation Center
(ASTAC).
3. Aquaculture management authority of provinces, centrally
affiliated cities.
Article 4. Collection
level
The collection level of
aquaculture management complies with the tariff promulgated with this Circular.
Article 5. Declaration
and submission of fees
1. No later than the 5th day of every month, the
fee-collection organization shall send the collected fee of the previous month
to the account for amounts pending transfer to state budget opened at the
Vietnam State Treasury.
2. The fee-collecting organization shall declare and submit
the collected fee by month and annual final accounts in accordance with the Law
on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020 of
the Government on detailing a number of articles of the Law on Tax
Administration.
Article 6. Fee
management and use
1. The fee-collecting organization shall submit all of the
collected fees to the state budget, except for the case prescribed in Clause 2
of this Article. The budget for carrying out tasks and collecting fees shall be
part of the estimated budget of the fee-collecting organization allocated by
the state budget in accordance with the law on state budget expenditures.
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Article 7.
Implementation provisions
1. This Circular comes into force as of February 1, 2022
2. Revoke Circular No. 284/2016/TT-BTC dated November 14, 2016
of the Minister of the Ministry of Finance on fees and charges in aquaculture
management and collection, submission, management, and use thereof and Circular
No. 09/2018/TT-BTC dated January 25, 2018 of the Minister of the Ministry of
Finance on Amendments to a number of articles of Circular No. 284/2016/TT-BTC.
3. Other contents related to collection, submission,
management, use, receipts, publicity of collection mode that are not mentioned
in this Circular shall comply with the Law on Fees and Charges; Decree No.
120/2016/ND-CP; Law on Tax Administration; Decree No. 126/2020/ND-CP; Decree
No. 11/2020/ND-CP dated January 20, 2020 of the Government on administrative
procedures for State Treasury operation; and Circular No. 303/2016/TT-BTC dated
November 15, 2016 of the Minister of the Ministry of Finance on guidelines for
the printing, issuance, management, and use of receipts of fees and charges
belonging to the state budget.
4. If any legal document referred to this Circular is
amended, supplemented, or replaced, comply with its new edition.
5. Difficulties that arise during the implementation of this
Circular should be promptly reported to the Ministry of Finance for research
and additional guidance./.
MINISTER
DEPUTY MINISTER
Vu Thi Mai
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TARIFF FOR AQUACULTURE MANAGEMENT
(Promulgated with Circular No. 112/2021/TT-BTC dated
December 15, 2021 of the Minister of the Ministry of Finance)
No.
Category
Rate
1
Inspection fee for
issuance of a certificate aquatic supplies (inspection for issuance of a
certificate of fishery food, imported aquaculture environmental remediation
products)
470.000
VND/time/product
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Inspection fee for
conditional business in terms of aquaculture (inspection for conditional
business in terms of fishery food, aquaculture environmental remediation
products for production facilities)
5.700.000 VND/time
3
Inspection fee for
recognition or assignment, supervision of the aquaculture surveying, testing,
and accreditation department (inspection for recognition or assignment,
supervision of the aquaculture surveying, testing, and accreditation
department)
5.700.000 VND/time
Notes: The fees prescribed in Point 2 and Point 3 of the above
tariff do not include travel expenses of the evaluating unit. The travel
expenses shall be paid by the organization or individual who requested inspection
in accordance with reality and regulations./.