Enterprise collecting fee may retain 100% collected amount for its activities
On November 28, 2018, the Ministry of Finance issues the Circular No. 117/2018/TT-BTC on amending and supplementing a number of Articles of the Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance providing for rate, collection, payment, management and use of the fee and charge in the food safety and hygiene work.
Specially, this Circular amends the rates of fee in the food safety and hygiene work as follows:
- Appraisal fee with registered application for announcement with nutritional products for children of up to 36 months old is VND 1,500,000/time.
- Appraisal fee with registered application for announcement with food additives permitted for use by the Ministry of Health is VND 500,000/time.
- Fee for verifying imported food shipment is VND 300,000/shipment for normal test and VND 1,000,000/shipment for strict test.
If the fee and charge and fee collector is enterprise, it may retain 100% collected amount to pay for fee and charge collection activities and shall declare and pay value-added tax and enterprise income tax according to the provisions of law.
This Circular takes effect on January 15, 2019.