Circular No. 183/2016/TT-BTC dated November 8, 2016 of the Ministry of Finance on amounts, collection, payment, and management of fees for issuance of declarations of conformity

THE MINISTRY OF FINANCE

Circular No. 183/2016/TT-BTC dated November 8, 2016 of the Ministry of Finance on amounts, collection, payment, and management of fees for issuance of declarations of conformity

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 Product and goods quality dated November 21, 2007;

Pursuant to the Law on measurement dated November 11, 2011;

Pursuant to the Law on Technical regulations and standards dated June 29, 2006;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges;

Pursuant to the Government s Decree No. 132/2008/ND-CP dated December 31, 2008 on guidelines for the Law on product and goods quality;

Pursuant to the Government s Decree No. 215/2013/ND-CP dated December 23, 2013 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 promulgates a Circular on amounts, collection, payment, and management of fees for issuance of declarations of conformity.

Article 1. Scope of adjustment and subject of application

1. Scope of adjustment

This Circular deals with amounts, collection, payment, and management of fees for issuance of declarations of conformity.

2. Subject of application

This Circular applies to applicants for declarations of conformity, issuing authorities of declarations of conformity and other organizations and individuals in connection with collection, payment of fees for issuance of declarations of conformity.

Article 2. Payers

Any entity applying for declarations of conformity shall pay an amount of fee as prescribed in this Circular.

Article 3. Collecting authority

Any quality control agency competent to issue declarations of conformity shall be the collecting authority prescribed in this Circular.

Article 4. Amount

The amount of fee for issuance of a declaration of conformity is VND 150,000.

Article 5. Statement and payment

1. Payment time is the time of application for issuance of a declaration of conformity prescribed in this Circular.

2. The collecting authority shall make monthly and annual statements and pay fees as prescribed in Clause 3 Article 19 and Clause 2 Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on guidelines for 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 of the Government.

Article 6. Management

1. The fee for issuance of declarations of conformity is a receipt of State budget.

2. The collecting authority shall pay full of fees collected to State budget.

3. Expenses associated with collection of fees shall be covered as specified in the collecting agency’s estimates according to regime and limits of State budget as prescribed.

Article 7. Implementation organization

1. This Circular takes effect on January 1, 2017, replaces Circular No. 231/2009/TT-BTC dated December 9, 2009 of the Minister of Finance on guidelines for collection, payment, management and use of fees in the field of quality measurement.

2. If other contents in connection with declaration, collection, payment, management and use of fees are not guided in this Circular, they shall apply responsive guidelines in the Law on fees and charges, Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on guidelines for 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 of the Government and Circular of the Minister of Finance on printing, issuance, management and use of documents of collection of fees and charges payable to State budget and their amending and replacing documents (if any).

3. Any difficulties arising in the course of implementation must be reported to the Ministry of Finance for consideration./.

For the Minister

The Deputy Minister

Vu Thi Mai