Circular No. 170/2016/TT-BTC dated October 26, 2016 of the Ministry of Finance on fees and charges in chemical business and the collection, transfer, management and use thereof

THE MINISTRY OF FINANCE

Circular No.170/2016/TT-BTC dated October 26, 2016 of the Ministry of Finance on fees and charges in chemical business and the collection,transfer, management and use 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 the Law on chemicals dated November 21, 2007;

Pursuant to the Decree No. 120/2016/ND-CP dated August 23, 2016 by the Government providing guidance on the implementation of a number of articles of the Law on fees and charges;

Pursuant to the Decree No. 108/2008/ND-CP dated October 07, 2008 and the Decree No. 26/2011/ND-CP dated April 08, 2011 by the Government providing guidance on the implementation of a number of articles of the Law on chemicals;

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

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

The Minister of Finance hereby promulgatesthe Circular on fees and charges in chemical business and the collection,transfer, management and use thereof.

Article 1. Scope of adjustment and subject of application

1. Scope of adjustment

This Circular provides for fees and charges in chemical business and the collection,transfer, management and use thereof.

2. Subject of application

This Circular applies to:

a) Any organization/individual applying for alicenseor a certificate relating to chemical business; any organization/individual applying for approval for the Plan or Measures for chemical emergency response and prevention;

b) Any authority competent to issue alicenseor a certificate relating to chemical business; any authority competent to grant approval for the Plan or Measures for chemical emergency response and prevention;

c) Other organizations and individuals relevant to the collection andtransferof fees and charges for chemical business as prescribedin this Circular.

Article 2. Fee and charge payers

Any organization/individual applying for a license or a certificate relating to chemical business; any organizartion/individual applying for approval for the Plan or Measures for chemical emergency response and prevention shall pay the fees and charges prescribed in this Circular.

Article 3.Fee and chargecollectors

Authorities competent to issue licenses/certificates relating to chemical business and/or issue the Plan or Measures for chemical emergency response and prevention as prescribed in clause 4 Article 14, clause 3 Article 15 and Article 41 of the Law on Chemicals, clause 6 Article 1 of the Decree No.26/2011/ND-CPdated April 08, 2011 amending and supplementing a number of articles of the Decree No.108/2008/ND-CPdated October 07, 2008 by the Government detailing and guiding the implementation of a number of the Law on Chemicals are responsible for collecting, declaring, transferring, managing and using fees and charges in chemical business as provided for in this Circular (hereinafter referred to as fee and charge collectors).

Article 4.Fee and charge rate

1.The Schedule of chemical business fee and charge rates is attached with this Circular.

2.Chemical business fees and charges shall be collected in Vietnam dong (VND).

Article 5. Declaration andtransferoffees andcharges

1. Not later than the 05^thof every month, fee collectors shalltransferthe collected fees of the previous month to the account for fees to be transferred to state budget which is opened at the State Treasury.

2.Fee and/orcharge collectors shall make monthly declaration offees and/orcharges and strike a balance of the collectedfees and/orcharges annually according to clause 3 Article 19 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance guiding the implementation of a number of articles of the Law on Tax administration; Law on amendments to a number of the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 by the Government.

Article 6. Management and use of feesand charges

1. Charge collectors shalltransferthe whole amount of collected charges to the state budget according to the applicable State Budget Index.Expenditure onthe collection of charges shall be covered by the state budget and specified in the estimates of the collectors in accordance with the policies and spending limitsprescribed bylaws.

2.Feecollectors shalltransferthe whole amount of collectedfeesto the state budget according to the applicable State Budget Index. Expenditure on the collection offeesshall be covered by the state budget and specified in the estimates of the collectors in accordance with the policies and spending limits prescribed by laws.

3.If the fee collector is allocated funding for operation in accordance with regulations issued by the Government orthe Prime Ministeron the autonomy and self-responsibility in the use ofpayrolland use ofadministrative managementfunding forregulatory agencies, 90% (ninety percent) of thetotal amountof collected fees may be retained to pay the cost of collection of fees as prescribed in clause 2 Article 5 of Decree No.120/2016/ND-CPdated August 23, 2016 by the Government. The remaining amount (10%)shallbe transferredto the state budget according to the applicable State Budget Index.

Article 7.  Implementation organization

1.This Circular takes effect on January 01, 2017 and replaces the Circular No. 85/2015/TT-BTCdated June 03, 2015 bythe Minister of Financeproviding for fees and charges in chemical business and the collection, transfer, management and use thereof.

2.Activities relevant to the collection, transfer, management and useoffees and/orcharges which are not specified in this Circular shall comply with the Law on fees and charges; the Decree No. 120/2016/ND-CP dated August 23, 2016 by the Government detailing and guiding the implementation of a number of articles of the Law on fees and charges; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax administration; Law on amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 by the Government; the Circular of the Minister of Finance guiding the printing, issuance, management and use of invoices of collection of fees and chargesbelonging to the state budgetand their amendingand replacingdocuments (if any).

3.Organizations andindividualssubject to payingfees and/orcharges and relevant agencies are responsible for implementing this Circular.Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration and guidance./.

For the Minister

The Deputy Minister

Vu Thi Mai

SCHEDULEOF CHEMICAL BUSINESS FEE AND CHARGERATES

(Attached with Circular No..../2016/TT-BTCdated ................., 2016 bythe Ministry of Finance)