THE MINISTRY OF FINANCE
Circular No. 37/2013/TT-BTC dated April 04, 2013 of the Ministry of Finance promulgating the level of collection, payment, management and use of fees and charges in livestock-breeding
Pursuant to the Ordinance No. 38/2001/PL-UBTVQH10 dated August 28, 2001 on Charges and Fees
Pursuant to the Ordinance No. 16/2004/PL-UBTVQH10 dated March 24, 2004 on livestock breed;
Pursuant to the Decree No. 08/2010/ND-CP dated February 05, 2010 of the Government on livestock feeds;
Pursuant to the Decree No. 132/2008/ND-CP dated December 31, 2008 of the Government detailing a number of articles of the Law on product and goods quality;
Pursuant to the Decree No. 57/2002/ND-CP dated June 03, 2002 of the Government and Decree No. 24/2006/ND-CP dated March 06, 2006, detailing the implementation of the Ordinance on Charges and Fees;
At the proposal of Head of the Tax Policy Department;
The Minister of Finance issues the Circular promulgating the level of collection, remittance, management and use of fees and charges in livestock-livestock-breeding as follows:
Article 1. Payers and agencies for collecting charges, fees
1. When Vietnamese and foreign organizations or individuals have proposal application to state management agencies or organizations, individuals which are assigned to issue license in the livestock-breeding by competent state agencies, they must pay fees; they must pay charges when having export, import livestock feeds checked quality in accordance with guidance in this Circular.
2. The state management agencies of livestock-breeding and organizations, individuals which are assigned to issue license in the livestock-breeding by competent state agencies, shall have tasks to hold collection, remittance, management and use of charges and fees in the livestock-breeding in accordance with guidance in this Circular.
Article 2. Level of charges and fees
1. Levels in the livestock-breeding are specified in the table of collection levels issued with this Circular.
2. For other activities in the livestock-breeding related to conformity assessment, they are not required for charge collection but they will be collected according to service price mechanism is performed as prescribed in the Government’s Decree No. 132/2008/ND-CP, of December 31, 2008, detailing a number of articles of Law on product and goods quality;
3. Charges and Fees in the livestock-breeding are collected by Vietnam dong (VND).
Article 3. Organization of collection, remittance, management and use
1. Agencies collecting fees in the livestock-breeding shall remit 100% (one hundred percentages) of total receivable fees into the State budget according to current state budget index. Expenses related to grant of permit in the livestock-breeding shall be allocated by the State budget under the annual approved estimation.
In case of collection authorization, organizations that are authorized for fee collection, are entitled to keep 90% (ninety percentage) in fees collection to cover expenses for fee collection under contents of expense specified in the Government’s Decree No. 24/2006/ND-CP dated March 06, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP dated June 03, 2002 detailing the implementation of the Ordinance on charges and fees. Agencies collecting fees must remit the remaining amounts of 10% (ten percentages) into the State budget according to current state budget index.
2. Agencies collecting charges in the livestock-breeding are entitled to keep 85% (eighty five percentage) on the collected amounts to cover expenses for charges collection under contents of expense specified in the Government’s Decree No. 24/2006/ND-CP dated March 06, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP dated June 03, 2002 detailing the implementation of the Ordinance on charges and fees. Agencies collecting fees must remit the remaining amounts of 15% (fifteen percentages) into the State budget according to current state budget index.
3. Agencies collecting charges, fees in the livestock-breeding shall register, declare for remittance of charges, fees into the State budget as prescribed in the Circular No. 63/2002/TT-BTC dated July 24, 2002 and the Circular No. 45/2006/TT-BTC dated May 05, 2006 amending and supplementing the Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of the Law on charges and fees.
4. For Agencies collecting charges in the livestock-breeding not invested by State or invested by State but have been transferred to organizations, individuals performing according to the principle of accounting, financial self-control, and their revenues does not belong to the State budget. The collected charges are revenues of organizations, individuals collecting charges; these organizations, individuals shall have obligation in paying tax in accordance with current regulation of state based on the result of charges collection.
Article 4. Implementation organization
1. This Circular takes effect on June 01, 2013.
2. Other contents relating to collection, remittance, management, use, publicity of charges, fees not provided in this Circular shall comply with the guidance in the Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of the law provisions on charges and fees, the Circular No. 45/2006/TT-BTC dated May 25, 2006, amending and supplementing the Circular No. 63/2002/TT-BTC dated July 24, 2002, the Circular No. 28/2011/TT-BTC dated February 28, 2011, of the Ministry of Finance, guiding implementation of a number of articles of the Law on Tax Administration and the Government’s Decree No. 85/2007/ND-CP dated May 25, 2007 and the Government’s Decree No. 106/2010/ND-CP dated October 28, 2010 detailing the implementation of a number of articles of Law on tax administration, the Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance, guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget.
3. Organizations, individuals subject to charges, fees and concerned agencies shall implement this Circular. Any arising problems in the course of implementation should be reported timely to the Ministry of Finance for consideration and guidance.
For the Minister of Finance
Deputy Minister
Vu Thi Mai
LEVELS OF CHARGES, FEE COLLECTION IN LIVESTOCK-BREEDING
Annex 1: Fees
No. | Fees | Unit | Level of fee (VND) |
1 | Grant the permit for export and import of sperm and germ of livestock breed | Once/ 01 breed | 120,000 |
2 | Grant the permit for export and import of the environment to process and preserve sperm and germ of livestock breed | Once/ 01 breed | 120,000 |
3 | Grant the permit for export and import of livestock breed | Once/ 01 breed | 120,000 |
4 | Grant the permit for international exchange of valuable and rare livestock gen sources | Once/ 01 breed | 120,000 |
5 | Grant the permit for register of livestock feeds produced domestic in the list of livestock feeds allowed to circulate in Vietnam | Once / 01 code register / 01 product | 120,000 |
6 | Grant the permit to re-register livestock feeds in the list of livestock feeds allowed to circulate in Vietnam | Once / 01 code register / 01 product | 120,000 |
7 | Grant the permit to change of livestock feeds information which have presented in the list of livestock feeds allowed to circulate in Vietnam | Once/ 01 product | 120,000 |
8 | Grant the permit to recognize export and import livestock feed quality | Once/ 01 product | 40,000 |
9 | Grant the permit to export, import of livestock feeds to introduce in fairs, exhibitions | Once/ 01 product | 40,000 |
10 | Grant the permit to import of livestock feeds to produce or process for re-export | Once/ 01 product | 40,000 |
11 | Grant the permit to register for inspection and confirmation on livestock feeds quality | Once/ 01 product | 120,000 |
12 | Grant the permit to register for assey, testing and verification of livestock feeds | Once/ 01 product | 120,000 |
13 | Grant the permit to assess and recognize new livestock feeds | Once/ 01 product | 120,000 |
14 | Grant the permit to export and import of preparations serving for livestock-breeding | Once/ 01 product | 120,000 |
15 | Grant the paper designating laboratory of livestock feeds, preservatives used in livestock feeds | Once | 180,000 |
16 | Grant the training certificate for taking sample of livestock feeds | Once | 80,000 |
Annex 2: Charges
No. | Charges | Unit | Level of charge |
| To inspect and assess on quality of consignment of export and import livestock feeds | Once/consignment | Collecting by 0.095% of value of consignment (but not less than 285,000 dong, and not more than 9,500,000 dong) |
Vietnamese
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