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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No:
196/2014/TT-BTC
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Hanoi, December
18, 2014
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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,
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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.
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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.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. 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. /.
PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai
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TABLE OF CHARGES
AND FEES
(Enclosed
herewith the Ministry of Finance’s Circular No. 196/2014/TT-BTC dated
December18, 2014)
No.
Content of fee
and charge
Level
I
For alcohol production
1
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For alcohol production facility with a capacity
of at least 3 million liters/year
4,500,000 VND/facility/
time
For alcohol production facility with a capacity
of less than 3 million liters/year
2,200,000 VND/facility/
time
2
Appraisal charge for operation conditions for
issuance and/or reissuance due to expiry, amendment and/or supplementation of
the license of small-scale alcohol production for sale
1,100,000 VND/facility/
time
3
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400,000 VND/license/time
4
Fee for issuance, reissuance, amendment or
supplementation of the license of small-scale alcohol production for sale
200,000 VND/license/time
II
For tobacco production
1
Appraisal charge for operation conditions for
issuance, reissuance due to expiry, amendment or supplementation of the
license of tobacco product manufacture, the license of tobacco ingredient
process
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2
Appraisal charge for operation conditions for
issuance, reissuance due to expiry, amendment, supplementation of Certificate
of eligibility to invest in tobacco planting
2,200,000 VND/facility/
time
3
Fee for issuance, reissuance, amendment,
supplementation of the license of tobacco product manufacture, the license of
tobacco ingredient process, Certificate of eligibility to invest in tobacco
planting
400,000 VND/license/time