Circular No. 277/2016/TT-BTC dated November 14, 2016 of the Ministry of Finance on amounts, collection, payment, management and use of fees in the fields of pharmacy and cosmetics

THE MINISTRY OF FINANCE

Circular No. 277/2016/TT-BTC dated November 14, 2016 of the Ministry of Finance on amounts, collection, payment, management and use of fees in the fields of pharmacy and cosmetics

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 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. 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, management and use of fees in the fields of pharmacy and cosmetics.

Article 1. Scope of adjustment and subject of application

1. This Circular deals with amounts, collection, payment, management and use of fees in the fields of pharmacy and cosmetics.

2. This Circular applies to payers and collecting authorities of fees in the field of pharmacy and cosmetics and other entities in connection with the collection, payment, management and use of fees in the fields of pharmacy and cosmetics.

Article 2. Payers

Any entity applying to competent authorities for assessment in the field of pharmacy or cosmetics as prescribed in the Schedule issued herewith shall pay a given amount of fee as prescribed.

Article 3. Collecting authorities

Drug administration of Vietnam, Traditional Medicine Administration of Vietnam (affiliated to the Ministry of Health) and Services of Health of provinces and central-affiliated cities that are in charge of tasks prescribed in the Schedule hereof shall be the collecting authorities.

Article 4. Amount

Amounts of fees in the fields of pharmacy and cosmetics shall be specified in the Schedule issued herewith.

Article 5. Statement and payment

1. No later than every Thursday, the collecting authority shall deposit the amount of fees collected of the last week to the account of fees pending payment to State budget opened at a State Treasury.

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 and use of fees

1. Each collecting authority shall pay full amount of fees collected to State budget. Expenses associated with assessment and collection of fees shall be covered as specified in the collecting agency’s estimates according to regime and limits of State budget expenditures in accordance with regulations of law.

2. Eligible collecting authorities prescribed in Clause 1 of Article 4 of the Government s Decree No. 120/2016/ND-CP dated August 23, 2016 may keep 30% of the amount of fees collected to cover expenses prescribed in Article 5 of the Government s Decree No. 120/2016/ND-CP dated August 23, 2016. 30% of fees collected shall be paid to State budget according to the applicable State budget entries.

Article 7. Implementation organization

1. This Circular takes effect on January 1, 2017 and replaces regulations on collection of fees in the field of pharmacy and cosmetics prescribed in Circular No. 03/2013/TT-BYT dated January 8, 2013 of the Minister of Finance on assessment fees for conditional trading;  assessment fees for criteria and conditions for medical and/or pharmacy practice; fees for licenses for export/import of medical equipment, medicinal products, medical practice certificates, health facility operation license.

2. If other contents in connection with collection, payment, management, and use of fees, receipt documents and fee collection regime 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; 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 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

SCHEDULE OF AMOUNTS OF FEES IN THE FIELDS OF PHARMACY AND COSMETICS

(To attach with Circular No. 277/2016/TT-BTC dated November 14, 2016 of the Ministry of Finance)