THE MINISTRY OF FINANCE ------------------- No. 50/2020/TT-BTC | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --------------- Hanoi, June 01, 2020 |
CIRCULAR
On prescribing the rates and the remittance of charges for appraisal of business conditions in the labor safety technical inspection activities and training in occupational safety and hygiene
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Pursuant to the November 25, 2015 Law on Charges and Fees;
Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Prime Minister’s Directive No. 11/CT-TTg dated March 04, 2020 on urgent tasks and solutions to remove difficulties for production and business, ensure social security in response to the COVID-19 epidemic;
At the proposal of the Director of the Tax Policy Department,
The Minister of Finance hereby promulgates the Circular on prescribing the rates and the remittance of charges for appraisal of business conditions in the labor safety technical inspection activities and training in occupational safety and hygiene.
Article 1. The rates and the remittance of charges for appraisal of business conditions in labor safety technical inspection activities and training in occupational safety and hygiene
A non-business unit or an enterprise that requests the state management agency for appraising business conditions in labor safety technical inspection activities and training in occupational safety and hygiene shall pay charges as follows:
1. From the effective date of this Circular to the end of December 31, 2020, the charge rates to be remitted shall be equal 70% of the charge rates specified in Article 1 of the Circular No. 110/2017/TT-BTC dated October 20, 2017 of the Minister of Finance on amending and supplementing the Charge Tariff for appraisal of business conditions in labor safety technical inspection activities and training in occupational safety and hygiene attached to the Circular No. 245/2016/TT-BTC dated November 11, 2016 of the Minister of Finance on prescribing the rates, the regime of collection, remittance, management and use of charges for appraisal of business conditions in labor safety technical inspection activities and training in occupational safety and hygiene (hereinafter referred to as the Circular No. 110/2017/TT-BTC).
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