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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.: 148/2016/TT-BTC
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Hanoi, October
14, 2016
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CIRCULAR
PROVIDING FOR FEES
FOR PROCESSING OF APPLICATIONS FOR THE LICENSE TO USE INDUSTRIAL
EXPLOSIVES, AND THE COLLECTION, TRANSFER AND MANAGEMENT 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
Government's Decree No. 39/2009/ND-CP dated April
23, 2009 providing for the industrial explosives and
the Government's Decree No. 54/2012/ND-CP
dated June 22, 2012 on amendments to the Government's Decree No. 39/2009/ND-CP dated April 23, 2009 providing for the industrial explosives;
Pursuant to the
Government's Decree No. 120/2016/ND-CP dated August
23, 2016 detailing and guiding the implementation of a number of articles of
the Law on fees and charges;
Pursuant to the Government's
Decree No. 215/2013/ND-CP dated December 23, 2013 defining
the functions, tasks, powers and organizational structure of Ministry of
Finance;
At the request of the Director of
the Tax Policy Department,
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Article 1. Scope
This Circular provides for the fees for processing of
applications for the license to use industrial explosives
and the collection, transfer and management thereof.
Article 2. Payers and collectors
1. Payers
Any organizations applying for the license to use industrial explosives granted by competent state authorities
must pay the fees for processing of applications for the license to use industrial explosives in accordance with
regulations in this Circular.
2. Collectors
The state authorities that have the power to issue
the License to use industrial explosives as regulated in
Article 36 of the Government's Decree No. 39/2009/ND-CP dated
April 23, 2009 providing for the industrial explosives and Clause 13
Article 1 of the Government's Decree No. 54/2012/ND-CP dated June
22, 2012 on amendments to the Government's Decree No. 39/2009/ND-CP dated April
23, 2009 providing for the industrial explosives shall be responsible
for the collection, declaration, transfer and management of the fees
for processing of applications for the license to use
industrial explosives in accordance with regulations in this Circular.
Article 3. Fees
1. The fees for processing
of applications for the license to use industrial explosives
are detailed as follows:
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Description of collection
Fee
(VND)
1
Processing of application for the license to use industrial explosives for conducting survey, exploration and
extraction activities on the sea and continental shelves.
5,000,000
2
Processing of application for the license to use industrial explosives to serve the construction
and demolition of buildings and structures.
4,000,000
3
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3,500,000
4
Processing of application for
the license to use industrial explosives to serve research,
verification and testing activities.
2,000,000
2. In case of re-issuance or
adjustment of a license without any change in the location, scale or conditions
for using the industrial explosives, the fees prescribed
in Clause 1 of this Article shall be reduced by 50% (fifty percent).
3. In case of re-issuance or
adjustment of a license with change in business registration, location, scale or conditions for using the
industrial explosives, the fees prescribed in Clause 1 of
this Article shall remain unchanged.
Article 4. Declaration and transfer of fees
1. Collectors must transfer
the collected fees in the previous month to the account for fees transferred to
state budget which is opened at a State Treasury by the 05th day of
every month.
2. Collectors must make
monthly declaration and annual statement of fees in accordance with regulations
in Clause 3 Article 19 of the Circular No. 156/2013/TT-BTC dated
November 06, 2013 by Minister of Finance providing guidance on a number of
articles of the Law on tax management; the Law on amendments to the Law on tax
management and the Government's Decree No. 83/2013/ND-CP dated
July 22, 2013.
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1. A collector may retain 90%
(ninety percent) of total amount of collected fees to pay
off expenses for appraisal and collection of fees as regulated in the Government's Decree No. 120/2016/ND-CP dated August 23, 2016
detailing and guiding the implementation of a number of articles of the Law on
fees and charges.
2. The remains as 10% (ten
percent) must be transferred to state budget according to the list of state
budget entries.
Article 6. Implementation
1. This Circular takes effect
as of January 01, 2017; replaces Decision No. 64/2007/QD-BTC dated
July 25, 2007 by Ministry of Finance providing for the fees for processing of applications for the licence to use industrial explosives and the collection,
transfer and management thereof by central-affiliated agencies.
2. Other contents related to
the collection, transfer, management and use
of the fees, which are not provided for in this Circular, shall be
performed in conformity with regulations in the Law on fees and charges; the Government's Decree No. 120/2016/ND-CP dated August 23, 2016
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 Minister of Finance providing guidance on a number of
articles of the Law on tax management; the Law on amendments to the Law on tax
management and the Government's Decree No. 83/2013/ND-CP dated
July 22, 2013, and the Circular by Minister of Finance providing for the
printing, issuance, management and use of receipts of fees and charges under
the government revenues and other documents on amendments
and supplements thereof (if any).
3. Payers and relevant
agencies are responsible for implementing this Circular. Difficulties that
arise during the implementation of this Circular should be
promptly reported to Ministry of Finance for consideration./.
PP MINISTER
DEPUTY MINISTER
Vu Thi Mai
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