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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 24/2021/TT-BTC
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Hanoi, March 31,
2021
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CIRCULAR
ON
RATES, COLLECTION, PAYMENT, MANAGEMENT AND USE OF ANIMAL HUSBANDRY FEES
Pursuant to the Law on Fees and Charges dated
November 25, 2015;
Pursuant to the Law on Animal Husbandry dated
November 19, 2018;
Pursuant to the Law on Tax Administration dated
June 13, 2019;
Pursuant to the Government’s Decree No.
120/2016/ND-CP dated August 23, 2016 providing guidelines for a number of
Articles of the Law on Fees and Charges;
Pursuant to the Government’s Decree No.
13/2020/ND-CP dated January 21, 2020 elaborating the Law on Animal Husbandry;
Pursuant to the Government’s Decree No. 69/2018/ND-CP
dated May 15, 2018 on guidelines for a number of Articles of Law on Foreign
Trade Management;
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Pursuant to the Government’s Decree No.
107/2016/ND-CP dated July 01, 2016 prescribing conditions for provision of
conformity assessment services;
Pursuant to the Government’s Decree No.
87/2017/ND-CP dated July 26, 2017 on functions, duties, powers and
organizational structure of the Ministry of Finance;
At the request of the Director General of Tax
Policy Department;
The Minister of Finance hereby promulgates a
Circular on rates, collection, payment, management and use of animal husbandry
fees.
Article 1. Scope and regulated
entities
1. This Circular provides for rates, collection,
payment, management and use of animal husbandry fees, including fees for
appraisal for issuance of agricultural material certificates and licenses; fees
for appraisal of conditions of conditional agricultural business lines, and
fees for appraisal for agricultural laboratory recognition or appointment and
supervision, which are specified in the fee schedule enclosed therewith.
2. This Circular is applicable to payers and
collectors of animal husbandry fees and other organizations and individuals
involved in the collection, payment, management and use of animal husbandry
fees.
Article 2. Fee payers and
collectors
1. Organizations and individuals applying for
procedures that incur a fee according to the fee schedule promulgated together
with this Circular shall pay the fee.
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Article 3. Fee rates and fee
exemption
1. Animal husbandry fee rates are provided for in
the fee schedule promulgated together with this Circular.
a) Starting from the entry into force of this
Circular to December 31, 2021 inclusive, applicable fee rates shall be 50% of
the rates mentioned in the fee schedule enclosed therewith.
a) Starting from January 01, 2022 onwards, the fee
rates mentioned in the fee schedule enclosed therewith shall apply.
2. Individuals from poor households, the elderly,
persons with disabilities, people with meritorious services to revolutions; as
well as organizations and individuals in communes with extreme socio - economic
difficulties may be exempt from the fees provided for in the fee schedule
enclosed therewith when applying for procedures that incur those fees.
Article 4. Fee declaration,
collection and payment
1. Collectors shall transfer total amount of fees
collected in the previous month to the designated state budget account opened
at the State Treasury by the 5th of every month.
2. Collectors shall make monthly declaration and
payment and annual statement of collected fees in accordance with regulations
of the Law on Tax Administration, the Government’s Decree No.
126/2020/ND-CP dated October 19, 2020 on elaboration of the Law on Tax
Administration and guiding documents.
Article 5. Fee management and
use
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2. If a collector if a regulatory body provided
with a predetermined funding for its operating expenditures derived from
collected fees in accordance with Clause 1 Article 4 of the Government's Decree
No. 120/2016/ND-CP dated August 23, 2016, it may retain 90% of total amount of
collected fees to cover its expenditures according to Article 5 of Decree No.
120/2016/ND-CP. The remaining amount, i.e. 10% of collected fees, must be
transferred to state budget according to chapters and sub-items of the current
State Budget Index.
Article 6. Implementation and
implementation clause
1. This Circular comes into force from May 17,
2021.
2. Any aspect related to collection, payment,
documents on collection and declaration of animal husbandry fees not mentioned
herein shall conform to the Law on Fees and Charges, Decree No. 120/2016/ND-CP;
Law on Tax Administration, Decree No. 126/2020/ND-CP and Circular No.
303/2016/TT-BTC.
3. In case legislative documents cited in this
Circular are amended or superseded, the newest documents shall apply.
4. Any difficulty arising during the implementation
of this Circular should be promptly reported to the Ministry of Finance for
consideration and guidance./.
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SCHEDULE
OF ANIMAL HUSBANDRY FEES
(Promulgated
together with Circular No. 24/2021/TT-BTC dated March 31, 2021 by the Minister of
Finance)
No.
Item
Calculation
unit
Fee
(VND)
I
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1
Appraisal for issuance of the license for import
of feeds not declared on the web portal of the Ministry of Agriculture and
Rural Development for adaptive nurturing, research, testing, use as
analytical samples or production and processing of exported products
01 product/
purpose/ time
350.000
2
Appraisal for issuance of the license for exchange
of genetic resources of precious and rare breeds for research, selection and
production of new lines and breeds and business
01 genetic
resource/ time
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3
Appraisal for issuance of the license for
first-time import of male breeders, sperms and embryos of cattle
01 breed/ time
250.000
4
Appraisal for issuance of the license for export
of livestock breeds and breed products included in list of breeds banned from
export for scientific research, exhibition and advertising purposes
01 breed/ time
850.000
5
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01 product/ time
350.000
6
Recognition of new lines and breeds
01 line or breed/
time
750.000
II.
Appraisal of conditions
of conditional agricultural business lines
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1
Appraisal for issuance of the certificate of
eligibility for feed production (for cases requiring actual condition
assessment)
01 facility/ time
5.700.000
2
Appraisal for issuance of the certificate of
eligibility for feed production (for cases not requiring actual condition
assessment)
- Appraisal for first application
- Appraisal for reissuance
01 facility/ time
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1.600.000
250.000
3
Assessment and supervision of maintenance of
eligibility for feed production
- By Department of Livestock
Production
- By Departments of
Agriculture and Rural Development
01 facility/ time
4.300.000
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4
Appraisal for issuance of the certificate of
eligibility for large-scale farming
- Appraisal for first
application
- Appraisal for reissuance
- Assessment and supervision
of maintenance of eligibility
01 facility/ time
2.300.000
250.000
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5
Appraisal for issuance of the certificate of
registration of animal husbandry certification services
- Appraisal for first
application and application for amendment
- Appraisal for reissuance
01 facility/ time
630.000
250.000
6
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- Appraisal for first
application and application for amendment
- Appraisal for reissuance
01 facility/ time
630.000
250.000
III
Appraisal for recognition
or appointment and supervision of agricultural laboratories
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1
Appraisal for appointment and recognition of
animal husbandry laboratories
01 laboratory/
time
5.900.000
2
Appraisal for amendment to appointed scope of
animal husbandry laboratories (for cases not requiring actual condition
assessment)
01 laboratory/
time
1.200.000
3
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01 laboratory/
time
5.900.000
4
Appraisal for reissuance of decisions on
appointment of animal husbandry laboratories
01 laboratory/
time
250.000
Note: The rates mentioned in Section
II and Section III of this fee schedule are exclusive of travel expenses of the
assessment team. Actual travel expenses shall be covered by applicants
according to regulations./.