Thông tư 36/2023/TT-BTC mức thu quản lý sử dụng phí chứng nhận xuất xứ hàng hóa C/O

• Số hiệu: 36/2023/TT-BTC
• Loại văn bản: Thông tư
• Nơi ban hành: Bộ Tài chính
• Người ký: Cao Anh Tuấn
• Ngày ban hành: 06/06/2023

THE MINISTRY OF FINANCE OF VIETNAM -------	SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness ----------------
No. 36/2023/TT-BTC	Hanoi, June 06, 2023

CIRCULAR

FEES FOR ISSUANCE OF CERTIFICATES OF ORIGIN (C/O) COLLECTION, TRANSFER 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 Foreign Trade Management dated June 12, 2017;

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 elaborating some Articles of the Law on Fees and Charges;

Pursuant to the Government's Decree No. 31/2018/ND-CP dated March 08, 2018 elaborating the Law on Foreign Trade Management;

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Pursuant to the Government’s Decree No. 14/2023/ND-CP dated April 20, 2023 on functions, tasks, powers and organizational structure of the Ministry of Finance;

At request of the Director of the Tax Policy Department;

The Minister of Finance promulgates a Circular on fees for issuance of certificates of origin (C/O) collection, transfer and use thereof.

Article 1. Scope of application and regulated entities

1. This Circular provides for the fees for issuance of certificates of origin (C/O) collection, transfer and use thereof.

2. This Circular applies to:

a) Traders applying for certificates of origin (C/Os) according to Clause 17 Article 3 of Decree No. 31/2018/ND-CP .

b) Agencies, organizations having the authority to issue C/Os in accordance with foreign trade management laws.

c) Other organizations and individuals that are relevant for the collection, transfer and use of fees for issuance of C/Os.

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Fee payers are the traders specified in Point a Clause 2 Article 1 of this Circular, who apply for issuance of C/Os by competent agencies and organizations.

Article 3. Collecting organizations

Collecting organizations are the agencies and organizations that issue C/Os specified in Point b Clause 2 Article 1 of this Circular, including: the Ministry of Industry and Trade, other organizations authorized by the Ministry of Industry and Trade to issue C/Os.

Article 4. Fee rates

Rates of fees for issuance of C/Os are specified below:

1. Issuance of C/Os for goods: 60.000 VND for a full set of C/Os

2. Re-issuance of C/Os for goods: 30.000 VND for a full set of C/Os

Article 5. Payment and settlement

1. Fee payers shall pay the fees specified in Article 4 of this Circular to the collecting organizations upon submission of the applications for issuance of C/Os using the methods using the methods specified in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on methods, deadlines for collection, transfer and declaration of fees and charges under the jurisdiction of the Ministry of Finance.

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3. The Ministry of Industry and Trade shall prepare statements and transfers the fees and interests (in the account opened by the Ministry of Industry and Trade at State Treasury) in accordance with Circular No. 74/2022/TT-BTC; management and use the collected fees in accordance with Article 6 of this Circular.

Article 6. Management and use of collected fees by the Ministry of Industry and Trade

1. Collecting organizations shall:

a) Transfer 100% of the collected fees to central government state budget. The costs of service provision and fee collection shall be covered by to central government state budget.

b) Prepare annual estimates of costs of service provision and fee collection (including the costs of authorization of C/O issuance) within the state budget norms and regulations of law.

2. In case the collecting organization is permitted to use the collected fees to cover its operating costs according to Clause 1 Article 4 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, it may retain 83% of the collected fees to cover the costs of service provision and fee collection as prescribed in Article 5 of Decree No. 120/2016/ND-CP and transfer the remaining 17% to central government state budget in accordance with state budget laws.

Article 7. Implementation organization

1. This Circular comes into force from July 21, 2023.

2. Other contents relevant to fee collection, transfer, management, use, receipt vouchers, disclosure of collection regulations that are not mentioned in this Circular shall comply with the following documents: the Law and Fees and Charges, Decree No. 120/2016/ND-CP ; Decree No. 126/2020/ND-CP ; Decree No. 91/2022/ND-CP ; Decree No. 11/2020/ND-CP ; Decree No. 123/2020/ND-CP ; Circular No. 78/2021/TT-BTC and Decree No. 123/2020/ND-CP .

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4. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration and guidance./.

PP MINISTER
DEPUTY MINISTER




Cao Anh Tuan