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THE
MINISTRY OF FINANCE
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THE
SOCIALIST REPUBLIC OF VIET NAM
Independence-Freedom-Happiness
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No.:
35/VBHN-BTC
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Hanoi , September 07, 2020
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CIRCULAR[1]
PRESCRIBING FOOD SAFETY AND HYGIENE FEES AND COLLECTION,
TRANSFER, MANAGEMENT AND USE THEREOF
The Circular No. 279/2016/TT-BTC
dated November 14, 2016 of the Minister of Finance prescribing food safety and
hygiene fees and collection, transfer, management and use thereof, coming into
force from January 01, 2017, is amended by:
1. The Circular No. 117/2018/TT-BTC
dated November 28, 2018 of the Minister of Finance providing amendments to the
Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance
prescribing food safety and hygiene fees and collection, transfer, management
and use thereof, coming into force from January 15, 2019.
2. The Circular No. 75/2020/TT-BTC
dated August 12, 2020 of the Minister of Finance providing amendments to the
Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance
prescribing food safety and hygiene fees and collection, transfer, management
and use thereof, coming into force from August 12, 2020.
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. 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;
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At the request of the Director
General of the Department of Tax Policy;
The Minister of Finance
promulgates a Circular prescribing food safety and hygiene fees and collection,
transfer, management and use thereof.[2]
Article 1.
Scope and regulated entities
1. This Circular provides
regulations on food safety and hygiene fees under the management of the
Ministry of Health and the Ministry of Industry and Trade, and the collection,
transfer, management and use thereof.
2. This Circular applies to payers
and collectors of food safety and hygiene fees, and other organizations and
individuals involved in the collection, transfer, management and use of food
safety and hygiene fees.
Article 2.
Payers
Any producers, traders, importers
and exporters of foods must pay fees when applying competent state agencies for
issuance of certificates, declarations or inspection of food safety and hygiene
conditions. Conformity certification bodies, agencies or organizations that are
designated to perform state inspection of safety of imported foods, and testing
laboratories must pay fees in accordance with regulations herein when applying
competent state agencies for verification of their operating conditions or
state inspection of foods.
Article 3.
Collectors
The Ministry of Health (Vietnam
Food Administration), Ministry of Industry and Trade, Provincial Departments of
Industry and Trade, Branches of Vietnam Food Administration and other agencies
that are assigned in accordance with regulations shall collect food safety and
hygiene fees.
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The rates of food safety and
hygiene fees are provided for as follows:
1. From August 12, 2020 to
December 31, 2020, food safety and hygiene fees will be equal to 90% of the
rates prescribed in the Schedule of food safety and hygiene fees annexed to
this Circular.
2. From January 01, 2021
onwards, food safety and hygiene fees will be paid at the rates prescribed in
the Schedule of food safety and hygiene fees annexed to this Circular.
Article 5. Fee
declaration and transfer
1. Each collector must transfer
total fees collected in the previous month to the dedicated account opened at
the State Treasury by the 05th every month.
2. Collectors shall declare and
transfer collected fees every month and make annual statements of fees in accordance
with regulations in Clause 3 Article 19 and Clause 2 Article 26 of the Circular
No. 156/2013/TT-BTC dated November 06, 2013 of the Minister of Finance guiding
the implementation 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.
Article 6. Fee
management and use
1. Each collector must pay total
amount of collected fees to state budget, except the case prescribed in Clause
2 of this Article. Funding for covering costs of fulfilling tasks and
collecting fees shall be derived from state budget and included in the
collector’s cost estimate in accordance with policies and limits on state
budget.
2.[4]
If the collector is a public service provider or a state regulatory authority
that is provided with a pre-determined funding for covering its operating
expenses from collected fees in accordance with regulations in Clause 1 Article
4 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, it may
retain 70% of total amount of collected fees for covering its expenditures as
prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP dated
August 23, 2016. The remaining amount (30%) of collected fees must be
transferred to state budget according to chapters and sub-items of the
applicable State Budget Index.
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Article 7.
Implementation[6]
1. This Circular comes into force
from January 01, 2017 and supersedes the Circular No. 149/2013/TT-BTC dated
October 29, 2013 of the Minister of Finance prescribing food safety and hygiene
fees, and the collection, transfer, management and use thereof.
2. Other contents related to the
collection, transfer, management and use of fees, receipts and announcement of
regulations on the fee collection, 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, the
Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance,
the Circular by Minister of Finance providing for the printing, issuance,
management and use of receipts of fees and charges which are the government
revenues, and other documents on amendments and supplements thereof (if any).
3. Difficulties that arise during
the implementation of this Circular should be promptly reported to the Ministry
of Finance for consideration./.
CERTIFIED
BY
PP
MINISTER
DEPUTY MINISTER
Vu Thi Mai
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(Enclosed
to the Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of
Finance)
(abrogated)
SCHEDULE
OF FOOD SAFETY AND HYGIENE FEES [8]
(Enclosed
to the Circular No. 75/2020/TT-BTC dated August 12, 2020 of the Minister of
Finance)
No.
Type
of fees
Fee
rate
I
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1
Fees for processing of
applications for registration of product declaration with respect to health
supplements, medical foods, foods for special dietary uses and nutritional
products for children aged 0-36 months
VND
1.500.000/ application/ product
2
Fees for processing of
applications for registration of product declaration with respect to mixed
food additives with new uses and food additives which are not included in the
list of permitted food additives or serve users other than the ones
prescribed by the Ministry of Health
VND
500.000/ application/ product
3
Fees for certification of
imported foods shipment (excluding testing fees):
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- For normal inspection
VND
300.000/ shipment
- For tightened inspection
VND
1.000.000/ shipment + (number of articles x VND100.000, from the 2nd article);
total fee shall not exceed VND 10.000.000/ shipment
4
Fees for processing of
applications for sale registration of food safety rapid test kits
VND
3.000.000/ application/ kit
II
Fees for assessment of
applications for certificates of exported foods (certificate of
free sale, certificate of exportation, health certificate)
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III
Fees for verification of
the satisfaction of eligibility requirements for practicing or trading in
food safety sector
1
Fees for processing of
applications for certificate of satisfaction of food safety requirements:
a
For food trading
establishments
VND
1.000.000/ application/ establishment
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For food & beverage
service providers:
- Less than 200 servings
VND
700.000/ application/ establishment
- Of 200 servings or more
VND
1.000.000/ application/ establishment
c
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For small food producers
granted certificate of satisfaction of food safety requirements
VND
500.000/ application/ establishment
For other food producers
granted certificate of satisfaction of food safety requirements
VND
2.500.000/ application/ establishment
d
For producers of health
supplements under the GMP instructions
VND
22.500.000/ application/ establishment
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Fees for processing of
applications for certificates of eligibility of testing laboratories,
conformity certification bodies and inspecting agencies of imported foods:
a
First assessment/ extension
assessment
VND
28.500.000/ application/ unit
b
Re-assessment
VND
20.500.000/ application/ unit
IV
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VND
1.100.000/ application/ product
V
Fees for processing of
applications for certificate of food safety knowledge
VND
30.000/ application/ person
[1]
This document is consolidated from the following 03 Circulars:
- The Circular No. 279/2016/TT-BTC
dated November 14, 2016 of the Minister of Finance prescribing food safety and
hygiene fees and collection, transfer, management and use thereof, coming into
force from January 01, 2017.
- The Circular No. 117/2018/TT-BTC
dated November 28, 2018 of the Minister of Finance providing amendments to the
Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance
prescribing food safety and hygiene fees and collection, transfer, management
and use thereof, coming into force from January 15, 2019 (hereinafter referred
to as “Circular No. 117/2018/TT-BTC”).
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This document supersedes none of 03
Circulars mentioned above.
[2]
- The Circular No. 117/2018/TT-BTC has been promulgated pursuant to:
“The Law on fees and
charges dated November 25, 2015;
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 Government’s Decree No.
87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and
organizational structure of the Ministry of Finance;
And at the request of the
Director of the Tax Policy Department;”
- The Circular No. 75/2020/TT-BTC
has been promulgated pursuant to:
“The Law on fees and
charges dated November 25, 2015;
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;
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For implementation of the
Directive No. 11/CT-TTg dated March 04, 2020 of the Prime Minister on urgent
objectives and solutions for assisting businesses facing difficulties and
assurance of social welfare amid Covid-19 pandemic;
And at the request of the
Director of the Tax Policy Department;”
[3]
This Article is amended according to Clause 1 Article 1 of the Circular No.
75/2020/TT-BTC, coming into force from August 12, 2020.
[4]
This Clause is amended according to Clause 2 Article 1 of the Circular No.
75/2020/TT-BTC, coming into force from October 01, 2020.
[5]
This Clause is amended according to Clause 2 Article 1 of the Circular No.
117/2018/TT-BTC, coming into force from January 15, 2019.
[6]
- Article 3 and Article 4 of the Circular No. 117/2018/TT-BTC stipulate as
follows:
“Article 3. This
Circular comes into force from January 15, 2019.
Article 4. Difficulties
that arise during the implementation of this Circular should be promptly
reported to the Ministry of Finance for consideration./.”
- Article 2 of the Circular No.
75/2020/TT-BTC stipulates as follows:
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1. This Circular comes into
force from August 12, 2020. The provisions in Clause 2 Article 1 hereof will
become effective from October 01, 2020.
2. The following regulations
will be abrogated:
a) The Schedule of food safety
and hygiene fees annexed to the Circular No. 279/2016/TT-BTC dated November 14,
2016 of the Minister of Finance prescribing food safety and hygiene fees and
collection, transfer, management and use thereof.
b) Article 1 of the Circular No.
117/2018/TT-BTC dated November 28, 2018 of the Minister of Finance providing
amendments to Circular No. 279/2016/TT-BTC dated November 14, 2016.
3. Difficulties that arise
during the implementation of this Circular should be promptly reported to the
Ministry of Finance for consideration./.
[7]
This Schedule is abrogated according to Point a Clause 2 Article 2 of the
Circular No. 75/2020/TT-BTC, coming into force from August 12, 2020.
[8]
This Schedule supersedes the Fee Schedule annexed to the Circular No.
279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance.