Circular No. 180/2011/TT-BTC dated December 14, 2011 of the Ministry of Finance on rates, collection, remittance, management and use of charges and fees in crop production and forest tree varieties
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Issuing body: | Ministry of Finance | Effective date: |
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Official number: | 180/2011/TT-BTC | Signer: | Vu Thi Mai |
Type: | Circular | Expiry date: |
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Issuing date: | 14/12/2011 | Effect status: |
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Fields: | Agriculture - Forestry , Tax - Fee - Charge |
THE MINISTRY OF FINANCE
Circular No. 180/2011/TT-BTC of December 14, 2011, on rates, collection, remittance, management and use of charges and fees in crop production and forest tree varieties
Pursuant to August 18, 2001 Ordinance No. 38/2001/UBTVQH10 on Charges and Fees;
Pursuant to March 24, 2004 Ordinance No. 15/2004/PL-UBTVQH11 on Plant Varieties;
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the Ordinance on Charges and Fees; Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of Decree No. 57/2002/ND-CP of June 3, 2002;
Pursuant to the Government’s Decree No. 127/2007/ND-CP of August 1, 2007, detailing a number of articles of the Law on Standards and Technical Regulations;
Pursuant to the Government’s Decree No. 132/2008/ND-CP of December 31, 2008, detailing a number of articles of the Law on Product and Goods Quality;
Pursuant to the Government’s Decree No. 88/2010/ND-CP of August 16, 2010, detailing and guiding a number of articles of the Intellectual Property Law and the Law Amending and Supplementing a Number of Articles of the Intellectual Property Law regarding rights to plant varieties;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
After obtaining opinions of the Ministry of Agriculture and Rural Development in Official Letter No. 2670/BNN-TC of September 16, 2011,
The Ministry of Finance provides rates, collection, remittance, management and use of charges and fees in crop production and forest tree varieties as follows:
Article 1. Charge and fee payers
Vietnamese and foreign organizations and individuals requesting state management agencies in writing, or organizations and individuals assigned by competent agencies, to test, recognize and protect plant varieties or provide these services; and conduct examination, sampling, testing and quality certification in crop production and forest tree varieties, shall pay charges and fees under this Circular.
Article 2. Charge and fee rates
The rates of charges and fees in crop production and forest tree varieties are provided in the Table of charges and fees in crop production and forest tree varieties attached to this Circular.
Article 3. Collection, remittance, management and use of charges and fees
1. State management agencies of crop production and forest tree varieties and organizations and individuals assigned by competent agencies shall collect, remit, manage and use charges and fees in crop production and forest tree varieties under this Circular.
2. Payers shall pay once all required charges and fees when submitting applications or dossiers of request.
3. Charge and fee collecting agencies may keep 80% of collected amounts to cover charge and fee collection work and shall remit the remaining 20% into the state budget according to corresponding chapters, categories, sections, items and sub-items of the current state budget revenue index.
4. Other matters related to the collection, remittance, management and use of charges and fee and publicity of collection and remittance regulations covered by this Circular comply with the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the law on charges and fees; Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC of July 24, 2002; Circular No. 28/2011/TT-BTC of February 28, 2011, guiding a number of articles of the Tax Administration Law and guiding the Government’s Decrees No. 85/2007/ND-CP of May 25, 2007, and No. 106/2010/ND-CP of October 28, 2010.
Article 4. Organization of implementation
1. This Circular takes effect on February 1, 2012, and replaces the Finance Minister’s Decision No. 11/2008/QD-BTC of February 19, 2008, on rates, collection, remittance, management and use of charges and fees in plant varieties, and Decision No. 482/QD-BTC of March 21, 2008, correcting Decision No. 11/2008/QD-BTC of February 19, 2008.
2. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for study and guidance.-
For the Minister of Finance
Deputy Minister
VU THI MAI
Table of charges and fees in crop production and forest tree varieties
(Attached to the Finance Ministry's Circular No. 180/2011/TT-BTC of December 14, 2011)
Appendix 1. Fees in crop production and forest tree varieties
No. |
Fee |
Unit of calculation |
Rate (VND) |
I |
Fees on agricultural plant varieties and fertilizer |
|
|
1 |
Grant of license for export or import of agricultural plant varieties or gene sources |
license |
100,000 |
2 |
Grant of certificate of prototypal plant or prototypal garden |
certificate |
100,000 |
3 |
Grant of certificate of laboratory or organization for certification of plant varieties, fertilizer and plant products |
certificate |
100,000 |
4 |
Grant of license for fertilizer export or import |
license |
100,000 |
II |
Fees on forest tree varieties |
|
|
1 |
Grant of license for export or import of forest tree varieties or gene sources |
license |
100,000 |
2 |
Grant of certificate of new forest tree variety |
certificate |
100,000 |
3 |
Grant of certificate of origin of seed batch |
certificate |
100,000 |
III |
Fees on plant variety protection |
|
|
1 |
Grant of duplicate of plant variety protection title |
title |
350,000 |
2 |
Modification or re-grant of plant variety protection title |
title |
100,000 |
3 |
Consideration for entitlement of preemptive right |
time |
250,000 |
4 |
Registration of contract on transfer of rights to protected plant varieties |
time |
250,000 |
5 |
Grant of certificate of right representation service provision for plant varieties |
person/time |
100,000 |
6 |
Grant of card of examiner of rights to plant varieties |
person/time |
100,000 |
7 |
Registration, modification of information on plant variety right representation service provider; re-grant of certificate of plant variety right representation service provision |
organization/time |
100,000 |
8 |
Grant, re-grant, modification of certificate of plant variety right examination organization; re-grant of examiner card |
organization/time |
100,000 |
Appendix 2. Charges in crop production and forest tree varieties
No. |
Charge |
Unit of calculation |
Rate (VND) |
I |
Charges on plant varieties |
|
|
A |
Agricultural plant varieties |
|
|
1 |
DUS (distinctness, uniformity, satiability) testing |
|
|
|
- DUS testing for seasonal plant varieties (short-term plants) |
variety |
8,300,000 |
|
- DUS testing for annual crop varieties |
variety |
11,000,000 |
|
- DUS testing for perennial crop varieties |
variety |
24,000,000 |
|
- DUS testing by the author |
|
50% of testing charge rate |
2 |
VCU (value for cultivation and use) testing for seasonal plant varieties (rice, maize, peanut, soya) |
variety/crop/ point |
1,275,000 |
3 |
Examination of G1 strain of short-term crop |
|
|
|
- 20 strains or less |
|
1,800,000 |
|
- From the 21st to the 50th strain |
strain |
75,000 |
|
- From the 51st to the 100th strain |
strain |
45,000 |
|
- From the 101st strain on |
strain |
50,000 |
4 |
Examination of G2 strain of short-term crop |
|
|
|
- 5 strains or less |
|
1,800,000 |
|
- From the 6th to the 10th strain |
strain |
270,000 |
|
- From the 11th to the 20th strain |
strain |
165,000 |
|
- From the 21st to the 30th strain |
strain |
120,000 |
|
- From the 31st on |
strain |
100,000 |
5 |
Examination of short-term crop field (purebred): |
|
|
|
- 5 hectares or less |
point |
1,050,000 |
|
- More than 5 hectares |
hectare |
215,000 |
6 |
Examination of short-term crop field (crossbred): |
|
|
|
- 5 hectares or less |
point |
1,500,000 |
|
- More than 5 hectares |
hectare |
300,000 |
7 |
Strain sampling |
|
|
|
- 2 samples or less/point |
point |
600,000 |
|
- 3 samples or more/point |
sample |
225,000 |
8 |
Sample testing of breed seeds and tubers of agricultural plant varieties |
|
|
|
- All criteria on seed |
sample |
450,000 |
|
- 1 criterion on seed |
sample |
225,000 |
|
- Breed tuber testing: with virus testing |
sample |
800,000 |
|
- Breed tuber testing: without virus testing |
sample |
300,000 |
9 |
Post- and pre-testing of short-term crop varieties |
|
|
10 |
- Pre-basic parent strain |
sample |
1,050,000 |
|
- Basic, certified, F1 strain |
sample |
725,000 |
11 |
Industrial and perennial fruit trees |
|
|
|
- Appraisal and recognition of prototypal plants |
plant |
2,000,000 |
|
- Appraisal and re-recognition of prototypal plants |
plant |
1,400,000 |
|
- Appraisal and recognition of prototypal gardens |
garden |
500,000 |
|
- Appraisal and re-recognition of prototypal gardens |
strain |
350,000 |
|
- Examination of seedlings, except tea |
1,000 plants |
400,000 |
|
- Examination of tea seedlings |
1,000 plants |
50,000 |
12 |
Council for recognition of new agricultural plant varieties |
variety |
4,500,000 |
13 |
Appraisal for appointment of VCU testing establishments |
time |
10,000,000 |
B |
Forest tree varieties |
|
|
1 |
Council for recognition of new forest tree varieties |
variety |
4,500,000 |
2 |
Recognition of dominant trees |
tree |
450,000 |
3 |
Recognition of prototypal gardens |
strain |
1,000,000 |
4 |
Appraisal for re-recognition of prototypal gardens |
strain |
475,000 |
5 |
Recognition of used forest estates |
strain |
750,000 |
6 |
Recognition of breed forests, seedling nurseries |
forest, nursery |
2,750,000 |
7 |
Recognition of origin of seed batches |
batch |
750,000 |
II |
Charges for plant variety protection |
|
|
1 |
Appraisal of applications |
time |
2,000,000 |
2 |
For re-appraisal of the application at an applicant’s request, the applicant shall pay 50% of the charge of the first time |
time |
1,000,000 |
3 |
Maintenance of effect of plant variety protection title |
|
|
|
- From the 1st to the 3rd year |
variety/year |
3,000,000 |
|
- From the 4th to the 6th year |
variety/year |
5,000,000 |
|
- From the 7th to the 9th year |
variety/year |
7,000,000 |
|
- From the 10th to the 15th year |
variety/year |
10,000,000 |
|
- From the 16th year to the time the plant variety protection title expires |
variety/year |
20,000,000 |
4 |
Appraisal of request for restoration of validity of plant variety protection title |
application |
1,200,000 |
III |
Charges for recognition (appointment), supervision of laboratories and certification organizations in crop production |
|
|
1 |
Inter-section testing |
laboratory/time |
4,500,000 |
2 |
Appointment and supervision of laboratories and certification organizations |
|
|
|
- Appointment |
laboratory, organization/time |
15,000,000 |
|
- Supervision |
laboratory, organization/time |
7,500,000 |
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