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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
170/2016/TT-BTC
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Ha Noi, October
26, 2016
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CIRCULAR
ON FEES AND CHARGES
IN CHEMICAL BUSINESS AND THE COLLECTION, TRANSFER,
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 chemicals dated November
21, 2007;
Pursuant to the Decree No. 120/2016/ND-CP dated
August 23, 2016 by the Government providing guidance on the implementation of a
number of articles of the Law on fees and charges;
Pursuant to the Decree No. 108/2008/ND-CP dated
October 07, 2008 and the Decree No. 26/2011/ND-CP dated April 08, 2011 by the
Government providing guidance on the implementation of a number of articles of
the Law on chemicals;
Pursuant to Decree No. 215/2013/ND-CP dated
December 23, 2013 by the Government defining the functions, tasks, entitlements
and organizational structure of the Ministry of Finance;
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The Minister of Finance hereby promulgates the Circular on fees and charges in chemical business and the
collection, transfer, management and use thereof.
Article 1. Governing scope and regulated
entities
1. Governing scope
This Circular provides for fees and charges in
chemical business and the collection, transfer, management
and use thereof.
2. Regulated entities
This Circular applies to:
a) Any organization/individual applying for a license or a certificate relating to chemical business; any
organization/individual applying for approval for the Plan or Measures for
chemical emergency response and prevention;
b) Any authority competent to issue a license or a certificate relating to chemical business; any
authority competent to grant approval for the Plan or Measures for chemical
emergency response and prevention;
c) Other organizations and individuals relevant to
the collection and transfer of fees and charges for chemical
business as prescribed in this Circular.
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Any organization/individual applying
for a license or a certificate relating to chemical business; any
organizartion/individual applying for approval for the Plan or Measures for
chemical emergency response and prevention shall pay the fees and charges
prescribed in this Circular.
Article 3. Fee and charge collectors
Authorities competent to issue
licenses/certificates relating to chemical business and/or issue the Plan or
Measures for chemical emergency response and prevention as prescribed in clause
4 Article 14, clause 3 Article 15 and Article 41 of the Law on Chemicals,
clause 6 Article 1 of the Decree No. 26/2011/ND-CP dated
April 08, 2011 amending and supplementing a number of articles of the Decree
No. 108/2008/ND-CP dated October 07, 2008 by the
Government detailing and guiding the implementation of a number of the Law on
Chemicals are responsible for collecting, declaring, transferring, managing and
using fees and charges in chemical business as provided for in this Circular
(hereinafter referred to as fee and charge collectors).
Article 4. Fee and charge
rate
1. The Schedule of chemical business
fee and charge rates is enclosed with this Circular.
2. Chemical business fees and charges
shall be collected in Vietnam dong (VND).
Article 5. Declaration and transfer
of fees and charges
1. Not later than the 05th of every
month, fee collectors shall transfer the
collected fees of the previous month to the account for fees to be transferred
to state budget which is opened at the State Treasury.
2. Fee and/or charge
collectors shall make monthly declaration of fees and/or charges
and strike a balance of the collected fees and/or charges
annually according to clause 3 Article 19 of the Circular No. 156/2013/TT-BTC
dated November 06, 2013 by the Minister of Finance guiding the implementation
of a number of articles of the Law on Tax administration; Law on amendments to
a number of the Law on Tax administration and the Decree No. 83/2013/ND-CP
dated July 22, 2013 by the Government.
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1. Charge collectors shall transfer
the whole amount of collected charges to the state budget according to the
applicable State Budget Index. Expenditure on the
collection of charges shall be covered by the state budget and specified in the
estimates of the collectors in accordance with the policies and spending limits
prescribed by laws.
2. Fee collectors shall transfer the whole amount of collected fees
to the state budget according to the applicable State Budget Index. Expenditure
on the collection of fees shall be covered by the state
budget and specified in the estimates of the collectors in accordance with the
policies and spending limits prescribed by laws.
3. If the fee collector is allocated
funding for operation in accordance with regulations issued by the Government
or the Prime Minister on the autonomy and
self-responsibility in the use of payroll and use of administrative
management funding for regulatory agencies,
90% (ninety percent) of the total amount of collected fees
may be retained to pay the cost of collection of fees as prescribed in clause 2
Article 5 of Decree No. 120/2016/ND-CP dated August 23,
2016 by the Government. The remaining amount (10%) shall be
transferred to the state budget according to the applicable State Budget
Index.
Article 7. Organization of implementation
1. This Circular
comes into force from January 01, 2017 and replaces the Circular No.
85/2015/TT-BTC dated June 03, 2015 by the Minister of
Finance providing for fees and charges in chemical business and
the collection, transfer, management and use thereof.
2. Activities
relevant to the collection, transfer, management and use
of fees and/or charges which are not specified in this
Circular shall comply with the Law on fees and charges; the Decree No.
120/2016/ND-CP dated August 23, 2016 by the Government detailing and guiding
the implementation of a number of articles of the Law on fees and charges; the
Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Ministry of Finance
guiding the implementation of a number of articles of the Law on Tax
administration; Law on amendments to the Law on Tax administration and the
Decree No. 83/2013/ND-CP dated July 22, 2013 by the Government; the Circular of
the Minister of Finance guiding the printing, issuance, management and use of
invoices of collection of fees and charges belonging to the state
budget and their amending and replacing documents
(if any).
3. Organizations and individuals subject to paying fees and/or charges and relevant agencies are responsible for
implementing this Circular. Difficulties that
arise during the implementation of this Circular should be reported to the
Ministry of Finance for consideration and guidance./.
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P.P. THE
MINISTER
THE DEPUTY MINISTER
Vu Thi Mai
SCHEDULE
OF CHEMICAL BUSINESS FEE AND CHARGE RATES
(Enclosed
with Circular No. .../2016/TT-BTC dated
................., 2016 by the Ministry of Finance)
No.
Name of fee/charge
Unit
Rate
(VND)
1
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The industrial precursors export license
- Initial
issuance
- Extension
License
200,000
100,000
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- Initial
issuance
- Extension
License
200,000
100,000
2
Charge for inspection and approval
for the Plan for chemical emergency response and prevention
01 set
of application
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3
Charge for inspection and
approval for the Measures for chemical emergency response and prevention
01 set of
application
8,000,000
4
Charge for inspection serving the
issuance of the License for production/trading of
chemicals on the List of chemicals restricted from production and trading in
industry
The license for chemical
production
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1,200,000
The license for trading of
chemicals
License
1,200,000
The license of production
and trading of chemicals
License
1,200,000
5
Charge for inspection serving the
issuance of the Certificate of eligibility to produce/trade in
chemicals on the List of chemicals subject to conditional production and
trade in industry
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The certificate of
eligibility to produce chemicals
Certificate
1,200,000
The certificate of
eligibility to trade in chemicals
Certificate
1,200,000
The certificate of
eligibility to produce and trade in chemicals
Certificate
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6
Charge for inspection serving the
issuance of the License for production of Schedule chemicals
The license for production
of Schedule 1 substances
License
1,200,000
The license for production
of Schedule 2 substances
License
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
The license for production
of Schedule 3 substances
License
1,200,000
The license for production
of DOC, DOC-PSF chemicals
License
1,200,000