Circular 112/2021/TT-BTC rates and collection, remittance, management and use of charges in the field of aquaculture management

CIRCULAR

Prescribing the rates and collection, remittance, management and use of charges in the field of aquaculture management

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Pursuant to the Law on Charges and Fees dated November 25, 2015;

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

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Fisheries dated November 21, 2017;

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

Pursuant to the Government’s Decree No. 26/2019/ND-CP, dated March 8, 2019, on detailing a number of articles of, and measures to implement, the Law on Fisheries;

Pursuant to the Government’s Decree No. 126/2020/ND-CP, dated October 19, 2020, on detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 87/2017/ND-CP, dated July 26, 2017, on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of Director of the Tax Policy Department;

The Minister of Finance promulgates the Circular prescribing the rates and collection, remittance, management and use of charges in the field of aquaculture management.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates and collection, remittance, management and use of charges listed in the Charge Tariff in the field of aquaculture management promulgated together with this Circular.

2. This Circular applies to charge payers, charge-collecting organizations and other organizations and individuals involved in the collection, remittance, management and use of charges in the field of aquaculture management.

Article 2. Charge payers

Organizations and individuals submitting dossiers to request competent state agencies to conduct appraisal in the field of aquaculture management must pay charges as prescribed in this Circular.

Article 3. Charge-collecting organizations

1. The Aquaculture Department

2. Center for testing and inspection of aquaculture.

3. State management agencies in charge of aquatic products in provinces and centrally run cities.

Article 4. Charge rates

Charge rates in the field of aquaculture management shall comply with the Charge Tariff promulgated together with this Circular.

Article 5. Declaration and payment

1. At the latest the 5^th of every month, the charge-collecting organizations must deposit the amount of collected charge of the previous month into an account of charges pending remittance into the state budget opened at the State Treasury.

2. The charge-collecting organizations shall declare and pay the amount of collected charge by month and annual settlement as prescribed in the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP, dated October 19, 2020 on detailing a number of articles of the Law on Tax Administration.

Article 6. Management and use of charges

1. The charge-collecting organizations shall remit the full amount of the collected charge into the state budget, except for the case specified in Clause 2 of this Article. The funding for the performance of work and the collection of charges are allocated by the state budget in the estimate of the collecting organizations according to the expenditure regime and norms of the state budget.

2. In case the charge-collecting organization is a public non-business unit or a state agency that is allowed to have its operating expenses covered by charge revenues as prescribed in Clauses 1 and 2, Article 4 of the Government’s Decree No. 120/2016/ND-CP, dated August 23, 2016 on detailing a number of articles of the Law on Fees and Charges, it may deduct 90% of the collected charge for expenditures as prescribed in Article 5 of the Decree No. 120/2016/ND-CP. 10% of the collected charge shall be remitted to the state budget according to the current Chapters and sub-sections of the current State Budget Index.

Article 7. Implementation provisions

1. This Circular takes effect from February 01, 2022.

2. Annul the Minister of Finance’s Circular No. 284/2016/TT-BTC dated November 14, 2016, stipulating the rates, regime of collection, payment, management and use of fees and charges in the field of aquaculture material quality management and the Minister of Finance’s Circular No. 09/2018/TT-BTC dated January 25, 2018, amending and supplementing a number of articles of the Circular No. 284/2016/TT-BTC.

3. Other provisions related to the collection, payment, management, use, receipts, publicity of the charge collection regime not mentioned in this Circular shall comply with the Law on Charges and Fee; the Decree No. 120/2016/ND-CP; the Law on Tax Administration, the Decree No. 126/2020/ND-CP, the Government’s Decree No. 11/2020/ND-CP, dated January 20, 2020, regulating on administrative procedures in the field of State Treasury and the Minister of Finance’s Circular No. 303/2016/TT-BTC dated November 15, 2016, guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget.

4. In case legal documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing documents shall prevail.

5. Any difficulties arising in the course of implementation should be promptly reported to the Ministry of Finance for study and additional guidance./.

For the Minister of Finance

The Deputy Minister

Vu Thi Mai