Circular No. 117/2018/TT-BTC dated November 28, 2018 of the Ministry of Finance 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

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Issuing body:	Ministry of Finance	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	117/2018/TT-BTC	Signer:	Vu Thi Mai
Type:	Circular	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	28/11/2018	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Finance - Banking , Medical - Health

SUMMARY

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.

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THE MINISTRY OF FINANCE
--------

No. 117/2018/TT-BTC

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------

Hanoi, November 28, 2018

CIRCULAR

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

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

Pursuant to the Government’s Decree’s 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. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Taxation Polity;

The Minister of Finance hereby promulgate the Circular 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 on providing for rate, collection, payment, management and use of the fee and charge in the food safety and hygiene work.

Article 1.To amend Part I; Point c Section 1, Section 2 Part III; Part IV of the Fee Tariff in the food safety and hygiene work attached to the Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance as follow:

No.	Type of fee	Rate
I	Fees for appraisal for issuance of licenses for circulation, importation, certification and announcement in the field of food safety
1	Appraisal of registered application for announcement with health protection food, medical nutritious food, food for special diet and nutritional products for children of up to 36 months old	VND 1,500,000/time/product
2	Appraisal of registered application for announcement with mixed food additives with new uses, food additives not on the list of additives permitted for use in food or used by improper subjects as specified by the Ministry of Health.	VND 500,000/time/product
3	Verifying imported food shipment (not including the testing cost):
	- For normal test	VND 300,000/shipment
	- For strict test	VND 1,000,000/shipment + (number of goods x VND 100,000, from the second goods). Maximum of VND 10,000,000/shipment
4	Appraisal of registered application for circulation of quick food test kits	VND 3,000,000/time/kit
III	Fees for appraisal of practicing and trading conditions in the field of food safety
1	Appraisal for issuance of certificate of eligible of food safety:
c	For food production establishments (except for establishments of health supplements)
	For small-sized production establishments that are granted certificates of eligible of food safety	VND 500,000/time/establishment
	For other establishments that are granted certificates of eligible of food safety	VND 2,500,000/time/establishment
2	Appraisal of conditions of testing establishments, conformity certification organizations and state inspection agencies on imported food:
a	First assessment, extension assessment	VND 28,500,000/time/establishment
b	Re-assessment	VND 20,500,000/time/establishment
IV	Fee for appraisal of contents of films, programs recorded on tapes, disks, software or other materials, and documents used in the advertisement for foods, food additives, and processing aids in medical sector	VND 1,100,000/time/product

Article 2.To add Clause 3 after Article 6 of the Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance as follows:

“3. In case the fee and charge and fee collector is enterprise: The collected fee and charge is the revenue of the fee and charge collector. Fee and charge collector 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. Fee and charge collector shall make and hand over invoices to fee and charge payers according to the current regulations on the issuance, management and use of invoice of the Ministry of Finance”.

Article 3.This Circular takes effect on January 15, 2019.

Article 4.Any problems arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for consideration and settlement./.

FOR THE MINISTER
THE DEPUTY MINISTER

Vu Thi Mai

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