Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Ministry of Finance providing for fees for food safety and hygiene affairs and the collection, transfer, management and use thereof

THE MINISTRY OF FINANCE

Circular No.279/2016/TT-BTC dated November 14, 2016 of the Ministry of Finance providing for fees for food safety and hygiene affairs and the collection, transfer, management and use thereof

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 detailing and guiding the implementation of a number of articles of 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, powers and organizational structure of Ministry of Finance;

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

Minister of Finance promulgates this Circular to provide regulations on fees for food safety and hygiene affairs and the collection, transfer, management and use thereof.

Article 1. Scope of adjustment and subject of application

1. This Circular provides regulations on fees for food safety and hygiene affairs under the management of Ministry of Health and Ministry of Industry and Trade, and the collection, transfer, management and use thereof.

2. This Circular applies to payers and collectors of the fees for food safety and hygiene affairs, and other organizations and individuals involved in the collection, transfer, management and use thereof.

Article 2. Payers

Any producers, traders, importers and exporters of foods must pay fees when they apply competent state agencies for issuance of certificates, declarations or inspection of food safety and hygiene conditions. Conformity certification bodies, agencies or organizations that are designated to perform state inspection of safety of imported foods, and testing laboratories must pay fees in conformity with regulations in this Circular when they apply competent state agencies for verification of their operating conditions.

Article 3. Collectors

Ministry of Health (Vietnam Food Administration), Ministry of Industry and Trade, Provincial Departments of Industry and Trade, Sub-departments of Vietnam Food Administration and other agencies that are assigned in accordance with regulations shall be responsible for collecting fees for food safety and hygiene affairs.

Article 4. Fee

Fees for food safety and hygiene affairs are prescribed in the Fee Schedule enclosed with this Circular.

Article 5. Declaration and transfer of fees

1. Not later than the 05^thday of every month, each collector must transfer the fees collected in the previous month into the designated state budget account which is opened at the State Treasury.

2. The collectors shall declare and transfer collected fees on a monthly basis, and make statement of fees on an annual basis in accordance with regulations in Clause 3 Article 19 and Clause 2 Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance guiding the implementation of a number of articles of the Law on tax management, the Law on amendments to the Law on tax management and the Government s Decree No. 83/2013/ND-CP dated July 22, 2013.

Article 6. Management and use of fees

1. Each collector must pay the whole amount of collected fees to state budget, except for cases prescribed in Clause 2 of this Article. Expenditure for fulfilling tasks and carrying out fee collection activities shall be covered by state budget and specified in the collector’s estimate in accordance with the policies and spending limits regulated by laws.

2. If the collector is a public service provider or a state agencies that is provided with funding for operation derived from collected fees in accordance with regulations in Clause 1 Article 4 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, that collector may retain 80% of the sum of collected fees in order to cover its expenditures as prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016. The remaining amount (20%) must be transferred to state budget according to chapters and sub-items of the applicable State Budget Index.

Article 7. Implementation organization

1. This Circular takes effect on January 01, 2017 and supersede the Circular No. 149/2013/TT-BTC dated October 29, 2013 by Minister of Finance providing for the fees for management of food safety and hygiene, and the collection, transfer and management thereof.

2. Other contents related to the collection, transfer, management and use of fees, receipts and announcement of regulations on the fee collection, which are not provided for in this Circular, shall be performed in conformity with regulations in the Law on fees and charges, the Government s Decree No. 120/2016/ND-CP dated August 23, 2016, the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance, the Circular by Minister of Finance providing for the printing, issuance, management and use of receipts of fees and charges which are the government revenues, and other documents on amendments and supplements thereof (if any).

3. Any difficulties arising in the course of implementation of this Circular should be promptly reported to Ministry of Finance for consideration./.

For the Minister

The Deputy Minister

Vu Thi Mai

SCHEDULE OF FEES FOR FOOD SAFETY AND HYGIENE AFFAIRS

(To attach with the Circular No. 279/2016/TT-BTC dated November 14, 2016 by Minister of Finance)