Circular 56/2020/TT-BTC fees for crop production and forest tree varieties

CIRCULAR

On prescribing the rates and remittance of fees and charges in crop production and forest tree varieties

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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 remittance of fees and charges in crop production and forest tree varieties.

Article 1. The rates and remittance of charge and fee in crop production and forest tree varieties

1. An organization or individual that requests the competent state agency for grant of a protection title or a certificate of registration of a contract on transferring industrial property rights; filing an application for protection of intellectual property rights; grant of industrial property representation practice certificates, publication and recording of industrial property representatives shall pay fees as follows:

a) From the effective date of this Circular until the end of December 31, 2020, the fee rates to be remitted shall be equal 50% of the fee rates specified in Section I of the charge and fee Tariff in crop production and forest tree varieties attached to the Circular No. 207/2016/TT-BTC dated November 09, 2016 of the Minister of Finance on prescribing the rates, the regime of collection, remittance, management and use of charges and fees in crop production and forest tree varieties (hereinafter referred to as the Circular No. 207/2016/TT-BTC).

During the effective period of this Circular, the fee rates in crop production and forest tree varieties as prescribed in Section I of the charge and fee Tariff in crop production and forest tree varieties attached to the Circular No. 207/2016/TT-BTC shall not be applied.

b) From January 01, 2021, the fee rates in crop production and forest tree varieties as prescribed in Section I of the charge and fee Tariff in crop production and forest tree varieties attached to the Circular No. 207/2016/TT-BTC shall be applied.

2. An organization or individual that submit an application to the competent state agency for protection of plant varieties (maintaining the validity of plant variety protection certificate) shall pay charges as follows:

a) From the effective date of this Circular until the end of December 31, 2020

- In case of maintaining the validity of plant variety protection certificate from the 1^styear to the 9^thyear, the charge rates to be remitted shall be equal 80% of the charge rates specified in Point 3, Section III of the charge and fee Tariff in crop production and forest tree varieties attached to the Circular No. 207/2016/TT-BTC.

- In case of maintaining the validity of plant variety protection certificate from the 10^thyear to the end of the validity period of the protection certificate, the charge rates to be remitted shall be equal 70% of the charge rates specified in Point 3, Section III of the charge and fee Tariff in crop production and forest tree varieties attached to the Circular No. 207/2016/TT-BTC.

During the effective period of this Circular, the charge rates for protection of plant varieties (for the case of maintaining the validity of plant variety protection certificate) as prescribed in Point 3, Section III of the charge and fee Tariff in crop production and forest tree varieties attached to the Circular No. 207/2016/TT-BTC shall not be applied.

b) From January 01, 2021, the charge rates for protection of plant varieties (for the case of maintaining the validity of plant variety protection certificate) as prescribed in Point 3, Section III of the charge and fee Tariff in crop production and forest tree varieties attached to the Circular No. 207/2016/TT-BTC shall be applied.

Article 2. Effect

1. This Circular takes effect from June 12, 2020, until the end of December 31, 2020.

2. Provisions on scope of regulations, subjects of application, charge and fee payers; collection organization, the charge and fee rates, declaration and remittance of charge and fee; management and use of charge and fee; documents on the charge and fee collection, publicity of charge and fee collection regimes and other relevant regulations that are not prescribed in this Circular shall comply with the Circular No. 207/2016/TT-BTC.

3. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance to review and additional guidance./.