Circular 62/2017/TT-BTC dated June 19, 2017 of the Ministry of Finance stipulating on collection rate, regime, remittance, management and use of fees granting certifications of eligibility for environmental protection in the import of scraps for use as production materials

THE MINISTRY OF FINANCE

Circular 62/2017/TT-BTC dated June 19, 2017 of the Ministry of Finance stipulating on collection rate, regime, remittance, management and use of fees granting certifications of eligibility for environmental protection in the import of scraps for use as production materials

Pursuant to the Law on Fees and Charges dated November 25, 2017;

Pursuant to the Law on Environmental Protection dated June 23, 2014;

Pursuant to the Law on the State Budget dated June 25, 2015;

Pursuant to the Decree No.38/2015/ND-CP dated April 24, 2015 on the management of wastes and scraps;

Pursuant to the Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on detailing and guiding the implementation of a number of Articles of the Law on Fees and Charges;

Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Decision No. 73/2014/QD-TTg dated December 19, 2014 providing the list of wastes permitted for import from overseas for use as production materials;

At the proposal of the Director of the Tax Policy Department;

The Minister of Finance issues the Circular stipulatingoncollection rate, regime, remittance, management and use of fees granting certifications of eligibility for environmental protection in the import of scraps for use as production materials

Article1. Scope of application and subjects of application

1.This Circular stipulates on collection rate, regime, remittance, management and use of fees granting certifications of eligibility for environmental protection in the import of scraps for use as production materials.

2. This Circular shall apply to organizations and individuals paying charges and fees; other organizations and individuals related to collection, , remittance, management and use of fees granting certifications of eligibility for environmental protection in the import of scraps for use as production materials.

Article 2.Charge- and fee payers, Charge- and fee-collecting organizations

1. Charge – and fee payers are organizations and individuals proposing competent agencies to grant and re-grant written certifications of eligibility for environmental protection in the import of scraps for use as production materials according to guidelines under the Circular No. 41/2015/TT-BTNMT dated September 9, 2015on environmental protection in the import of scraps for use as production materials.

Charge- and fee payers shall submit charges and fees within 10 working days since the application on granting or re-granting the certification. Charges and fees shall be directly submitted to charge- and fee-collecting organizations or to the account of pending charges and fees of charge- and fee-collecting organizationsat the State Treasury.

2. Pollution control department under the General Department of Environment and Department of Natural Resources and Environment in provinces and cities shall collect charges and fees as stipulated under the charge and fee table promulgated together with this Circular.

Article 3.Fee rate

Fee rate to certify written certifications of eligibility for environmental protection in the import of scraps for use as production materialsshall be stipulated under the fee table promulgated under this Circular.

Article 4.Declaration and remittance of fees

1. No later than the fifth of every month, charge- and fee-collecting organizations shall send collected fees to the account awaiting for payment to state budget opened at the State Treasury.

2. Charge- and fee collecting organizations shall declare and remit collected fees by months and finalize by years as guided under Clause 3 Article 19 and Clause 2 Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013providing guidance on some Articles of the Law on Tax administration, the Law on the amendments to the Law on Tax administration, and the Government s Decree No. 83/2013/ND-CP dated July 22, 2013.Charge- and fee collecting organizationsshall pay fee ratesas stipulated under Article 5 of this Circularto the State Budget according to the Chapter, Section, Sub-section of the State Budget Index.

Article 5.Management and use of fees

1. Charge- and fee collecting organizations shall retain 90% of the total amount of fees collected to pay for expenses on provision of services, collection and pay 10% to the State Budget excluding the case as stipulated under Clause 2 of this Article.

Retained fees shall be managed and used as stipulated under Article 5 of the Decree No.120/2016/ND-CP dated August 23, 2016 of the Government on detailing and guiding the implementation of a number of Articles of the Law on Fees and Charges; of which, other expenses related to performance of jobs, services and fee collection including: expenses for checking at the establishment, expense for getting opinions of members in the supervision team, expense for environmental examination and analysis of the sample to serve for the appraisal of the certification; rate of payment shall be implemented according to the Circular No.02/2017/TT-BTC dated January 06, 2017 of the Minister of Finance guiding on management of the budget for environmental protection and other documents (if any).

2. Charge- and fee collecting organizations are state agencies that are not under subjects of application as stipulated under Clause 1 Article 4 of the Decree No.120/2016/ND-CPdated August 23, 2016 of the Government on detailing and guiding the implementation of a number of Articles of the Law on Fees and Charges shall pay 100% of collected fees to the State budget.Expenses for activities of provision of services, fee collection shall be allocated in the cost estimation of the collecting organization according to the regime, rate for payment of the state budget as stipulated by the law.

Article 6. Implementation organization and provisions

1. This Circular takes effect on August 05, 2017.

2. Other contents related to collection, remittance, use and collection documents and publicity on collection regime that are not stipulated under this Circular shall be implemented according to the Ordinance on Fees and Charges; Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on detailing and guiding the implementation of a number of Articles of the Law on Fees and Charges; Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Minister of Finance providing guidance on some Articles of the Law on Tax administration, the Law on the amendments to the Law on Tax administration, and the Government s Decree No. 83/2013/ND-CP dated July 22, 2013; Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget and other documents (if any);

3. In the course of implementation, any arising problems should be promptly reported to the Ministry of Finance for research and guidelines./.

For the Minister

The Deputy Minister

Vu Thi Mai