Circular No. 148/2016/TT-BTC dated October 14, 2016 of the Ministry of Finance on providing for fees for processing of applications for the license to use industrial explosives, and the collection, transfer and management thereof

THE MINISTRY OF FINANCE

Circular No. 148/2016/TT-BTC datedOctober 14, 2016 of the Ministry of Finance on providing for fees for processing of applications forthe license to useindustrial explosives, and the collection, transfer and management 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 theGovernment s Decree No.39/2009/ND-CPdated April 23, 2009 providing for theindustrial explosivesandtheGovernment s Decree No.54/2012/ND-CPdated June 22, 2012 on amendments to the Government s Decree No.39/2009/ND-CPdated April 23, 2009 providing for theindustrial explosives;

Pursuant to theGovernment s Decree No.120/2016/ND-CPdated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges;

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

At the request of the Director of the Tax Policy Department,

Minister of Finance promulgates this Circular toprovideforthe fees for processing of applications for thelicense to use industrial explosivesand the collection, transfer and management thereof with the following contents:

Article 1. Scope of adjustment

This Circularprovidesforthefees forprocessing of applications for thelicense to use industrial explosivesand the collection, transfer and management thereof.

Article 2. Payers and collectors

1.Payers

Any organizations applying for the license to useindustrial explosivesgranted by competent state authorities must pay thefees forprocessing of applications for thelicense to use industrial explosivesin accordance with regulations in this Circular.

2.Collectors

The state authorities that have the power to issue the License to useindustrial explosivesas regulated in Article 36 ofthe Government s Decree No. 39/2009/ND-CP dated April 23, 2009 providing for the industrial explosives andClause 13 Article 1 ofthe Government s Decree No. 54/2012/ND-CP dated June 22, 2012 on amendments to the Government s Decree No. 39/2009/ND-CP dated April 23, 2009 providing for the industrial explosivesshall be responsible for the collection, declaration, transfer and management of thefees forprocessing of applications for thelicense to use industrial explosivesin accordance with regulations in this Circular.

Article 3.Fees

1.Thefees forprocessing of applications for thelicense to use industrial explosivesare detailed as follows:

2.In case of re-issuance or adjustment of a license without any change in the location, scale or conditions for using theindustrial explosives, the fees prescribed in Clause 1 of this Article shall be reduced by 50% (fifty percent).

3. In case of re-issuance or adjustment of a license with change inbusiness registration,location, scaleorconditions for using the industrial explosives, the feesprescribed in Clause 1 of this Articleshall remain unchanged.

Article 4. Declaration and transfer of fees

1.Collectors must transfer the collected fees in the previous month to the account for fees transferred to state budget which is opened at a State Treasury by the 05^thday of every month.

2.Collectors must make monthly declaration and annual statement of fees in accordance with regulations in Clause 3 Article 19 of the Circular No.156/2013/TT-BTCdated November 06, 2013 by Minister of Finance providing guidance on a number of articles of the Law on tax management; the Law on amendments to the Law on tax management and the Government s Decree No.83/2013/ND-CPdated July 22, 2013.

Article 5. Management and use of fees

1.A collector may retain 90% (ninety percent) oftotal amountof collected fees to pay off expenses for appraisal and collection of fees as regulated inthe Government s Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges.

2.The remains as 10% (ten percent) must be transferred to state budget according to the list of state budget entries.

Article 6. Implementation provisions

1.This Circular takes effect as of January 01, 2017; replaces Decision No.64/2007/QD-BTCdated July 25, 2007 by Ministry of Financeprovidingfor the feesfor processing of applications for thelicence to use industrial explosivesand the collection, transfer and management thereof by central-affiliated agencies.

2.Other contents related to thecollection,transfer, management and use of the fees, which are not provided for in this Circular, shall be performed in conformity with regulations in the Law on fees and charges;the Government s Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges;the Circular No.156/2013/TT-BTCdated November 06, 2013 by Minister of Finance providing guidance on a number of articles of the Law on tax management; the Law on amendments to the Law on tax management and the Government s Decree No.83/2013/ND-CPdated July 22, 2013, and the Circular by Minister of Finance providing for the printing, issuance, management and use of receipts of fees and charges under thegovernment revenuesand other documents on amendments and supplements thereof (if any).

3.Payers and relevant agencies are responsible for implementing this Circular. Difficulties that arise during the implementation of this Circular should be promptly reported to Ministry of Finance for consideration./.

For the Minister

Deputy Minister

Vu Thi Mai