Circular No. 46/2015/TT-BTC dated April 07, 2015 of the Ministry of Finance providing for the collection rates, regime of collection, remittance, management and use of charges for the appraisal for commercial pangasius

THE MINISTRY OF FINANCE

Circular No.46/2015/TT-BTC dated April 07, 2015 of the Ministry of Financeproviding for the collection rates, regime of collection, remittance, management and use of charges for the appraisal for commercial pangasius

Pursuant to the Ordinance No. 38/2001/PL-UBTVQH10 dated August 28, 2001 of the Standing Committee of National Assembly on charges and fees;

Pursuant to the DecreeNo. 57/2002/ND-CP dated June 3, 2002of the Govermentdetailing the implementation of the ordinance on charges and fees;

Pursuant to theDecree No.36/2014/ND-CP dated April 29, 2014 of the Government on raising, processing, and exporting pangasius;

Pursuant to theDecree No. 215/2013/ND-CP dated December 23, 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of Tax Policy Department;

The Minister of Finance promulgates the Circular providing for the collection rates, regime of collection, remittance, management and use of charges for the appraisal forcommercial Pangasius as follows:

Article 1. Payees

Organizations, individuals when registering to export pangasius with Vietnam Pangasius Association must pay the charges for appraisal forcommercial Pangasius as stipulated under this Circular.

Article 2. Collecting agencies

Vietnam Pangasius Association shall collect, remit, manage and use of the appraisal charges as stipulated under this Circular.

Article 3. Rate and way of payment

1. The charge for appraisal is 100,000 VND/01 exporting contract/01 time of appraisal. The charge includes the value added tax.

2. Organizations, individuals pay the charge in cash or transfer to the account of Vietnam Pangasius Association.

Article 4. Management, use of the charges

The charge for appraisal for commercial pangasius is the revenue that is not in the state budget. Vietnam Pangasius Association shall manage and use the charge to cover expenses for appraisal, collection; after paying taxes as stipulated.

Article 5. Organization of implementation

1. This Circular takes effect on May 23, 2015.

2. Other contents related to collection, remittance, management of the charges for appraisal for commercial pangasius that are not provided under this Circular shall be implemented according to the guidelines under the Circular No.63/2002/TT-BTC dated July 24, 2002, Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance guidingthe implementation of the law provisions on charges and fees; Circular No.156/2013/TT-BTC dated November 06, 2013 providing guidanceon some articles of the law on tax administration, the law on the amendments to the law on tax administration, and the government s decree No. 83/2013/ND-CP dated July 22, 2013 of the Government; Circular No.39/2014/TT-BTC guiding the implementation of the Decree No. 51/2010/ND-CP dated May 14, 2010 and the Decree No. 04/2014/ND-CP dated April 17, 2014 of the Govermentproviding for goods sale and service provision invoices and other amending, supplement documents or replacing documents (if any).

3. Related organizations, individuals and agencies shall implement this Circular. In the course of implementing this Circular, any arising problemsshould be reported to the Ministry ofFinancefor consideration and settlement.

For the Minister of Industry and Trade

The Deputy Minister

Vu Thi Mai