THE MINISTRY OF FINANCE ______________ No. 24/2021/TT-BTC | THE SOCIALIST REPUBLIC OF VIETNAM Independence– Freedom – Happiness ________________________ Hanoi, March 31, 2021 |
CIRCULAR
On prescribing the rates, collection, remittance, management and use of charges in animal husbandry
Pursuant to the Law on Charges and Fees dated November 25, 2015;
Pursuant to the Law on Animal Husbandry dated November 19, 2018;
Pursuant to the Law on Tax Administration of June 13, 2019;
Pursuant to the Government’s Decree No. 120/2016/ND-CP of August 23, 2016 on detailing and guiding the implementation of a number of articles of the Law on Charges and Fees;
Pursuant to the Government’s Decree No. 13/2020/ND-CP dated January 21, 2020 guiding in detail the Law on Animal Husbandry;
Pursuant to the Government’s Decree No. 69/2018/ND-CP of May 15, 2018 on detailing a number of articles of the Law on Foreign Trade Management;
Pursuant to the Government’s Decree No. 132/2008/ND-CP dated December 31, 2008 detailing the implementation of a number of articles of the Law on Product and Goods Quality and the Government’s Decree No. 74/2018/ND-CP dated May 15, 2018 amending and supplementing a number of articles of the Government’s Decree No. 132/2008/ND-CP of December 31, 2008, detailing the implementation of a number of articles of the Law on Product and Goods Quality;
Pursuant to the Government’s Decree No. 107/2016/ND-CP dated July 01, 2016 prescribing conditions for provision of conformity assessment services;
Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017, 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 promulgates the Circular prescribing the rates, collection, remittance, management and use of charges in animal husbandry.
Article 1. Scope of regulation and subjects of application
1. This Circular prescribes the rates, collection, remittance, management and use of charges in animal husbandry, including charges for appraisal of grant of licenses and certificates of agricultural supplies; appraisal of conditional business in the field of agriculture; appraisal of recognition or designation, supervision of laboratories in the field of agriculture according to the Tariff of charge rates together with this Circular.
2. This Decree shall apply to: Organizations and individuals paying charges; charge collectors; other organizations and individuals related to collection, remittance, management and use of charges in animal husbandry.
Article 2. Charge payers and charge collectors
1. Organizations and individuals, when requesting competent state agencies to implement the charge collection contents specified in the Tariff of charge rates in animal husbandry together with this Circular, are charge payers.
2. The Department of Livestock Production under the Ministry of Agriculture and Rural Development and Departments of Agriculture and Rural Development of provinces and central affiliated cities are charge collectors specified in this Circular.
Article 3. Charge rates and exemption from charge collection
1. Charge rates in animal husbandry shall be prescribed in the Tariff of charge rates in animal husbandry defined in this Circular.
a) From the effective date of this Circular to the end of December 31, 2021, the charge rates equaling to 50% of the one specified in the Tariff of charge rates in animal husbandry together with this Circular shall be applied.
b) From January 01, 2022, the charge rates specified in the Tariff of charge rates in animal husbandry together with this Circular shall be applied.
2. Exemption from charge collection shall apply for individuals in poor households, the elderly, the persons with disabilities, people with meritorious services to the revolution; organizations and individuals in communes with extremely difficult socio-economic conditions who request competent state agencies to carry out the charge collection contents specified in the Tariff of charge rates in animal husbandry together with this Circular.
Article 4. Declaration, collection and remittance of charges
1. By the 5th every month at the latest, charge collectors shall deposit the charge amounts collected in the previous month into an account of charges to be paid to the state budget, opened at the State Treasury.
2. Charge collectors shall declare and remit the collected charges on a monthly basis and make final accounts on an annual basis in accordance with the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP of October 19, 2020 detailing a number of articles of the Law on Tax Administration and documents guiding its implementation.
Article 5. Management and use of charges
1. Charge collectors shall remit the whole collected amount of charges into the state budget. Sources of expenses to cover the performance of works and collection of charges shall be arranged by the state budget in the charge collectors' estimates according to the state budget expenditure regime and norms.
2. In case a charge collector is a state agency entitled to have their operating expenses covered by charge revenues as prescribed in Clause 1, Article 4 of 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 Charges and Fees, it may retain 90% of the collected charge amount to cover expenses for spending items as prescribed in Article 5 of the Decree No. 120/2016/ND-CP; pay 10% of the collected amount of charges into the state budget according to the current chapters, sub-sections of the state budget index.
Article 6. Organization of implementation and implementation provisions
1. This Circular takes effect on May 17, 2021.
2. Other contents related to collection, remittance, collection documents, disclosure of collection regime of charges in animal husbandry that are not specified in this Circular shall comply with the Law on Charges and Fees; the Government’s Decree No. 120/2016/ND-CP of August 23, 2016 on detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; Law on Tax Administration; the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration and the Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget.
3. In case legal normative documents mentioned herein are amended, supplemented or replaced, these amending, supplementing or replacing documents shall be applied.
4. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance to review and additional guidance./.
| FOR THE MINISTER THE DEPUTY MINISTER Vu Thi Mai |
TARIFF OF CHARGE RATES IN ANIMAL HUSBANDRY
(Issued together with the Circular No. 24/2021/TT-BTC dated March 31, 2021 of the Minister of Finance)
No. | Content | Unit | Charge rate (VND) |
I | Appraisal of grant of licenses, certificates of agricultural supplies | | |
1 | Appraisal of grant of a license for import of animal feed about which information has not been yet publicized on the portal of the Ministry of Agriculture and Rural Development for the purposes of raising for adaptation, research, essay, use as analysis samples, production or processing for export | 01 product/purpose/time | 350,000 |
2 | Appraisal of grant of a license for exchange of precious and rare domestic animal genetic resources for the purposes of research, selection and creation of new domestic animal strains and breeds, production and business | 01 genetic resource/time | 850,000 |
3 | Appraisal of grant of a license for first-time import of breeding males, sperms and embryos of cattle breed | 01 breed/time | 250,000 |
4 | Appraisal of grant of a license for export of domestic animal breeds or domestic animal breed products on the list of domestic animal breeds banned from export for scientific research, exhibition or advertising | 01 breed/time | 850,000 |
5 | Appraisal of grant of a certificate of free sale in Vietnam for animal feed products | 01 product/time | 350,000 |
6 | Recognition of new domestic animal strains and breeds | 01 strain, breed/time | 750,000 |
II | Appraisal of conditional business in the field of agriculture | | |
1 | Appraisal of grant of a certificate of eligibility for production of animal feed (for cases subject to practical condition evaluation) | 01 establishment/time | 5,700,000 |
2 | Appraisal of grant of a certificate of eligibility for production of animal feed (for cases not subject to practical condition evaluation) - For the first-time appraisal - For appraisal of re-grant | 01 establishment/time |
1,600,000
250,000 |
3 | Appraisal of supervisory evaluation of maintenance of conditions for animal feed production - For cases of appraisal of the Department of Livestock Production - For cases of appraisal of the provincial-level Departments of Agriculture and Rural Development | 01 establishment/time |
4,300,000
1,500,000
|
4 | Appraisal of grant of a certificate of eligibility for large-scale farm-based animal husbandry - For the first-time appraisal - For appraisal of re-grant - For appraisal of supervisory evaluation of maintenance
| 01 establishment/time |
2,300,000
250,000 1,500,000 |
5 | Appraisal of grant of a certificate of certification operation registration in animal husbandry - For appraisal of first-time grant, amendment and supplement
- For appraisal of re-grant
| 01 establishment/time |
630,000
250,000
|
6 | Appraisal of grant of a certificate of testing operation registration in the field of animal husbandry - For appraisal of first-time grant, amendment and supplementation
- For appraisal of re-grant
| 01 establishment/time |
630,000
250,000
|
III | Appraisal of recognition or designation, supervision of laboratories in the field of agriculture | | |
1 | Appraisal of designation or accreditation of laboratories in the field of animal husbandry | 01 laboratory/time | 5,900,000 |
2 | Appraisal of change or supplementation of designated scope and fields of laboratories in the field of animal husbandry (for cases without the practical condition evaluation) | 01 laboratory/time | 1,200,000 |
3 | Appraisal of change or supplementation of designated scope and fields of laboratories in the field of animal husbandry (for cases with the practical condition evaluation) | 01 laboratory/time | 5,900,000 |
4 | Appraisal of re-grant of a decision on designation of laboratories in the field of animal husbandry | 01 laboratory/time | 250,000 |
Note: Charge rates specified in Sections II and III of the above Tariff of charge rates do not include travel expenses of the evaluation team. Travel expenses shall be paid by organizations or individuals requesting the appraisal according to the reality and in compliance with regulations./.
Vietnamese
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