Circular No. 225/2016/TT-BTC dated November 11, 2016 of the Ministry of Finance providing for rate, collection, payment, management and use of the appraisal fee for issuance of biosafety certificate of genetically modified organisms eligibility for use as food, animal feed

CIRCULAR

PROVIDING FOR RATE, COLLECTION, PAYMENT, MANAGEMENT AND USE OF THE APPRAISAL FEE FOR ISSUANCE OF BIOSAFETY CERTIFICATE OF GENETICALLY MODIFIED ORGANISMS ELIGIBILITY FOR USE AS FOOD, ANIMAL FEED

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

Pursuant to the June 25, 2015 Law on the State Budget;

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’s No. 69/2010/ND-CP dated June 21, 2020 and the Government’s Decree No. 108/2011ND-CP dated November 30, 2011 on biosafety for genetically modified organisms, genetic specimens and products of genetically modified organisms;

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

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

The Minister of Finance hereby promulgates the Circular providing for rate, collection, payment, management and use of the appraisal fee for issuance of biosafety certificate of genetically modified organisms eligibility for use as food, animal feed as follows:

Article 1. Scope of regulation and subjects of application

1. This Circular provides for rate, collection, payment, management and use of the charge for appraisal and fee for issuance of biosafety certificate of genetically modified organisms eligibility for use as food, animal feed.

2. This Circular applies to: Tax payers, collector of the charge for appraisal and fee for issuance of biosafety certificate of genetically modified organisms eligibility for use as food, animal feed and other organizations and individuals concerned to the collection, payment, management and use of the appraisal fee for issuance of biosafety certificate of genetically modified organisms eligibility for use as food, animal feed

Article 2. Charge and fee payers

Organizations and individuals submitting applications for issuance of biosafety certificate of genetically modified organisms eligibility for use as food and animal feed must pay fee and charge in accordance with this Circular.

Article 3. Charge and fee collector

Ministry of Agriculture and Rural Development is the collecting agency of the appraisal fee for issuance of biosafety certificate of genetically modified organisms eligibility for use as food, animal feed.

Article 4. Fee rate

Rate of appraisal fee for grant of biosafety certificate of genetically modified organisms eligibility for use as food and animal feed is VND 120,000,000 per once time of appraisal.

Article 5. Declaration and payment

1. By the 5^thevery month at the latest, the fee and charge-collecting agency shall deposit the charge and fee amounts collected in the previous month into an account of charges and fees to be paid to the State budget, opened at the State Treasury.

2. Charge and fee collectors shall declare and remit the collected charge and fee amounts on a monthly basis and make final accounts on an annual basis in accordance with Clause 3 Article 19 and Clause 2 Article 26 of the Minister of Finance’s Circular No. 156/2013/TT-BTC of November 06, 2013, guiding the implementation of a number of Articles of the Law on Tax Administration, the Law amending and supplementing a number of Articles of the Law on Tax Administration, and the Government’s Decree No. 83/2013/ND-CP of July 22, 2013.

Article 6. Fee and charge management and use

The collecting agency shall remit 100% of total amount of the collected fees into the State budget according to the corresponding chapters, items and sub-items of the current state budget index. Expenses for appraisal for grant of biosafety certificate of genetically modified organisms eligibility for use as food, animal feed shall be included in State budget estimates of charge and fee collectors based on state budget expenditure norms according to regulations of laws.

Article 7. Organization of implementation

1. This Circular takes effect from January 01, 2017 and replaces the Circular No. 106/2014/TT-BTC dated August 08, 2014 of the Minister of Finance on providing for rate, collection, payment, management and use of the charge of appraisal of application for issuance of biosafety certificate of genetically modified organisms eligibility for use as food and animal feed.

2. Other matters related to the collection, remittance, management and use of charges and fees, charge and publicity of the regulations on charge and fee collection which are not mentioned in this Circular must comply with the Law on Charge and Fees; the Government’s Decree No. 120/2016/ND-CP of August 23, 2016; the Minister of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding the implementation of a number of Articles of the Law on Tax Administration, the Law on amending and supplementing a number of Articles of the Law on Tax Administration, and the Government’s Decree No. 83/2013/ND-CP of July 22, 2013;  Circular of the Minister of Finance on providing provisions on the printing, issuance, management and use of different types of receipts of charges and fees belonging to the state budget, and  amending, supplementing or replacing documents (if any).

3. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and settlement./.