Circular 33/2021/TT-BTC charge rates for plant quarantine and protection activities

CIRCULAR

Prescribing the rates, collection, remittance, management and use of charge for plant quarantine and protection activities in the agriculture sector

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

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

Pursuant to the Law on Plant Protection and Quarantine dated November 25, 2013;

Pursuant to the Law on Product and Goods Quality dated November 21, 2007;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the National Assembly’s Resolution No. 129/2020/QH14 dated November 13, 2020, on allocation of central budget funds in 2021;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, on detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government’s Decree 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 No. 87/2017/ND-CP dated July 26, 2017, on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Prime Minister’s Decision No. 17/2020/QD-TTg dated May 29, 2020, on the application of a specific financial and income management mechanism for the Plant Protection Department, the Department of Animal Health and the National Agro-Forestry-Fisheries Quality Assurance Department under the Ministry of Agriculture and Rural Development and the Prime Minister’s Decision No. 11/2021/QD-TTg dated March 17, 2021, on extension of the duration for implementing the specific financial mechanism of a number of state administrative agencies and units;

At the proposal of Director of the Tax Policy Department;

The Minister of Finance promulgates the Circular prescribing the rates, collection, remittance, management and use of charge for plant quarantine and protection activities in the agriculture sector.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates, collection, remittance, management and use of charge for quarantine activities for plants that are exported, imported, transited and plant protection activities in the agriculture sector.

2. This Circular applies to charge payers, charge-collecting organizations and other organizations, individuals involved in the collection, remittance, management and use of charges in quarantine activities for exported, imported or transited plants, and plant protection activities in the agriculture sector.

Article 2. Charge payers

Upon submitting dossiers to request State agencies competent for appraisal for granting licenses or certificates of pesticides, appraisal for granting accreditation or designation of testing chambers, testing laboratories in the field of plant protection, quarantine of exported, imported or transited plants, must pay charges as prescribed in this Circular.

Article 3. Charge-collecting organizations

Charge-collecting organizations include Plant Protection Department affiliated to the Ministry of Agriculture and Rural Development, Plant Quarantine Sub-Department affiliated to Plant Protection Department and local specialized plant protection and quarantine agencies in accordance with the law on plant protection and quarantine.

Article 4. Charge rates

Charge rates in plant protection and quarantine activities in the agriculture sector are prescribed in the Charge Tariff promulgated together with this Circular.

Article 5. Cases of exemption from plant quarantine charges

1. Quarantine of lots of plant strains used for scientific research in case the weight is less than or equal to 01 kg (seeds), less than or equal to 10 specimens (grafts, grafted stems, provines, root strains) for one type of plant strain upon each import or export.

2. Quarantine of imported plant products that are carried in hand luggage for using during a travel.

3. Quarantine of plants according to diplomatic protocol upon entry and exit,

4. Quarantine of plants serving national events.

5. Quarantine of plants used as gifts for heads of State.

6. Quarantine of plants exported to new markets.

Article 6. Declaration and payment

1. By the 5^th of every month, the charge-collecting organizations must deposit the collected charge amount in the previous month to the State Treasury account of charges pending remittance into the state budget.

2. The charge-collecting organizations shall declare and remit the collected charge amount on a monthly basis and finalize such amount on an annual basis under the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration.

Article 7. Management and use of charges

1. The charge-collecting organizations shall fully remit the collected charge amount into the state budget, except for the case specified in Clause 2 of this Article. The funding for the performance of work and the collection of charges shall be allocated by the state budget in the estimate of the collecting organizations according to the state budget expenditure regime and norms.

2. In case the charge-collecting organization is a state agency that is allowed to have its operating expenses covered by charge revenues as prescribed in Clauses 1 Article 4 of the Government’s Decree 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. It may retain 70% of the collected charge amount to cover expenditures as prescribed in Article 5 of the Decree No. 120/2016/ND-CP; and remit 30% of the collected charge amount into the state budget according to the current Chapters and Sub-sections of the current State Budget Index.

3. On a periodic basis as prescribed by Plant Protection Department, Plant Quarantine Sub-Departments affiliated to Plant Protection Department shall, based on the annual estimate that is approved by the competent authority (divided by a month, quarter), remit the difference to the Plant Protection Department’s account opened at the State Treasury for the latter to allocate to affiliated units that do not have enough funds to ensure operation as prescribed in the Prime Minister’s Decision No. 17/2020/QD-TTg dated May 29, 2020, on the application of a specific financial and income management mechanism for the Plant Protection Department, the Department of Animal Health and the National Agro-Forestry-Fisheries Quality Assurance Department under the Ministry of Agriculture and Rural Development and the Prime Minister’s Decision No. 11/2021/QD-TTg dated March 17, 2021, on the extension of time to implement the specific financial mechanism of a number of state administrative agencies and units, in case the retained amount according to the prescribed rate is larger than the amount spent according to the approved estimate.

Article 8. Implementation provisions

1. This Circular takes effect from July 05, 2021 and replaces the Minister of Finance’s Circular No. 231/2016/TT-BTC, dated November 11, 2016, prescribing the rates, collection, remittance, management and use of charges in the plant protection sector.

2. Other provisions related to the declaration, collection, payment, management, publicity of the charge collection regime not guided in this Circular shall comply with the Law on Charges and Fee; the Decree No. 120/2016/ND-CP; the Law on Tax Administration, the Decree No. 126/2020/ND-CP and the Minister of Finance’s Circular No. 303/2016/TT-BTC dated November 15, 2016, guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget.

3. In case relevant documents mentioned herein are amended, supplemented or replaced during the implementation of this Circular, these amending, supplementing or replacing documents shall be applied.

4. Any difficulties arising in the course of implementation should be promptly reported to the Ministry of Finance for study and additional guidance./.

For the Minister of Finance

The Deputy Minister

Vu Thi Mai