Circular No. 53/2019/TT-BTC dated August 20, 2019 of the Ministry of Finance on amending, supplementing a number or Articles of the Circular No. 148/2016/TT-BTC dated October 14, 2016 of the Ministry of Finance on providing for fees for processing of applications for the license to use industrial explosives, and the collection, transfer and management thereof

CIRCULAR

Amending, supplementing a number or Articles of the Circular No. 148/2016/TT-BTC dated October 14, 2016 of the Ministry of Finance on providing for fees for processing of applications for the license to use industrial explosives, and the collection, transfer and management thereof

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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 Law on management and use of weapons, explosives and combat gears dated June 20, 2017 of the National Assembly;

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

Pursuant to the Decree No. 71/2018/ND-CP dated May 15, 2018 of the Government on elaboration of the Law on Management and Use of Weapons, Explosive Materials and Combat Gears

At the proposal of the Director of the Department of Tax Policy;

The Minister of Finance issues the Circular  on amending, supplementing a number of the Circular No. 148/2016/TT-BTC dated October 14, 2016 of the Ministry of Finance on providing for fees for processing of applications for the license to use industrial explosives, and the collection, transfer and management thereof,

Article 1. To amend, supplement Clause 2, Article 2 of the Circular No. 148/2016/TT-BTC dated October 14, 2016 of the Ministry of Finance:

“ 2. Collectors

The Industrial Safety Techniques and Environment Agency directly under the Ministry of Industry and Trade, central-affiliated cities and the General Department of  Military Industries and Manufacture directly under the Ministry of National Defense issues the License to use industrial explosives prescribed in the Article 19 off the Decree No. 71/2018/ND-CP  dated May 15, 2018 of the Government, Article 6 of the Circular No. 13/2018/TT-BCT dated June 15, 2018 of the Minister of Industry and Trade and Article 3, Article 4 of the Circular No. 85/2018/TT-BQO dated June 23, 2018 of the Minister of National Defense for the license to use industrial explosives in accordance with regulations in this Circular.

Article 2. Organizational structure

1.  This Circular takes effect on October 05, 2019.

2.   Any other relevant contents to the fees for processing of applications for the license to use industrial explosives, and the collection, transfer and management thereof not prescribed at this Circular shall still be effective in accordance with the regulations at the Circular No. 148/2016/TT-BTC dated October 14, 2016 of the Ministry of Finance on providing for fees for processing of applications for the license to use industrial explosives, and the collection, transfer and management thereof

3. In the course of implementation, if any documents in this Circular is amended, supplemented or replaced, the regulations in amended, supplemented and replaced documents shall be applicable.

Article 3. Implementation provision

Organization, individual in the subjects of charge payment and other relevant agencies shall implement this Circular. Any problem arising in the course of implementation shall be reflected to the Ministry of Finance by organization and individual for consideration and guidance./.

For the Minister

The Deputy Minister

Vu Thi Mai