Circular 67/2021/TT-BTC on management and use of charges related to food safety

CIRCULAR

Prescribing charges related to food safety and the collection, remittance, management and use thereof

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Pursuant to the Law on Charges and Fees dated November 25, 2015;

Pursuant to the Law on the State Budget dated June 25, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Food Safety dated June 17, 2010;

Pursuant to the Government's Decree No. 132/2008/ND-CP dated December 31, 2008 detailing the implementation of a number of articles of the Law on Product and Goods Quality, the Government's Decree No. 74/2018/ND-CP dated May 15, 2018 amending and supplementing a number of articles of the Government's Decree No. 132/2008/ND-CP;

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 Charges and Fees;

Pursuant to the Government's Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration;

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

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

The Minister of Finance hereby issues the Circular prescribing charges related to food safety and the collection, remittance, management and use thereof.

Article 1. Scope of regulation and subject of application

1. This Circular shall prescribe charges related to food safety and the collection, remittance, management and use thereof within the management scope of Ministry of Health, Ministry of Industry and Trade.

2. This Circular shall apply to charge payers, charge-collecting organizations in food safety, other organizations and individuals involved in the collection, remittance, management and use of charges related to food safety.

Article 2. Charge payers

Charge payers prescribed in this Circular shall include:

a) Organizations and individuals producing, trading, importing and exporting food, when submitting application dossiers, shall request competent state agencies to appraise and grant permits for circulation, import, certification and announcement in the field of food safety; appraise and grant certificates for exported food; appraise and issue certificates of eligibility for food safety; appraise the content of movie scripts, programs on tapes, discs, software and other materials in advertising food, food additives, processing aids in the medical field.

b) Conformity certification organizations, agencies and organizations designated to conduct state inspection of imported food safety, testing establishments when submitting dossiers to request competent state agencies to appraise conditions for testing establishments, conformity certification organizations and agencies and organizations designated to conduct state inspection of food.

Article 3. Charge-collecting organizations

Charge-collecting organizations in accordance with regulations of this Circular shall: the Ministry of Health (Department of Food Administration), Ministry of Industry and Trade, Departments of Industry and Trade, Sub-departments of Food Hygiene and Safety and other agencies (state agencies and public non-business units) that are assigned to provide charge-collecting services specified in the Charge Tariff issued together with this Circular.

Article 4. Charge rates

Charge rates for food safety shall be prescribed in the Charge Tariff issued together with this Circular.

Article 5. Declaration and remittance of charges

1. Not later than the 05^th day of every month, charge-collecting organizations must remit the charges collected in the previous month into the designated state budget account which is opened at the State Treasury.

2. Charge-collecting organizations shall declare and remit collected charges on a monthly basis, and make statement of charges on an annual basis in accordance with regulations in the Law on Tax Administration and the Government's Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration.

Article 6. Management and use of charges

1. In cases where the charge-collecting organization is a public non-business unit or a state agency that is provided with funding for operation derived from the collected charges in accordance with regulations in Clause 1 and Clause 2, Article 4 of 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 Charges and Fees (excluding cases specified in Clause 2 of this Article) shall be allowed to retain 70% of the sum of collected charges in order to cover its expenditures as prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP. The remaining amount (30%) must be remitted into state budget in accordance with chapters and sub-items of the State Budget Index.

2. In cases where the charge-collecting organization is a state agencies that is not provided with funding for operation derived from the collected charges in accordance with regulations in Clause 1, Article 4 of the Government’s Decree No. 120/2016/ND-CP, such organization shall have to remit all the collected charges into the state budget. The expenditure for service-providing and charge-collecting activities shall be allocated by the state budget in the estimate of funding of the charge-collecting organization in accordance with the state budget expenditure regimes and norms.

Article 7. Implementation provisions

1. This Circular takes effect from September 19, 2021.

2. This Circular annuls:

a) The Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance prescribing charges related to food safety and hygiene and the collection, remittance, management and use thereof, the Circular No. 117/2018/TT-BTC dated November 28, 2018 of the Minister of Finance amending and supplementing a number of articles of the Circular No. 279/2016/TT-BTC and the Circular No. 75/2020/TT-BTC dated August 12, 2020 of the Minister of Finance amending and supplementing a number of articles of the Circular No. 279/2016/TT-BTC.

b) Point 2, Section I of the Tariff of Charges related to food hygiene in Article 5 of the Circular No. 44/2018/TT-BTC dated May 07, 2018 of the Minister of Finance amending and supplementing a number of articles of the Circular No. 285/2016/TT-BTC dated November 14, 2016 stipulating the rates, collection, remittance and management of charges and fees related to the animal health work, the Circular No. 286/2016/TT-BTC dated November 14, 2016 of the Minister of Finance prescribing the rates, collection, remittance, management and use of charges for assessment of food safety and food quality control in agriculture.

3. Other contents related to the collection, remittance, management and use of charges, receipts and announcement of regulations on the charge collection, which are not provided for in this Circular, shall be performed in accordance with regulations in the Law on Charges and Fees, the Decree No. 120/2016/ND-CP; the Law on Tax administration, the Decree No. 126/2020/ND-CP and the Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management and use of documents for the collection of charges and fees constituting to the state budget.

4. During the implementation process, if relevant documents mentioned in this Circular are amended, supplemented or replaced, the revised, supplemented or replaced new documents shall prevail.

5. Any difficulties arising in the course of implementation of this Circular should be promptly reported to Ministry of Finance for consideration and provision of additional guidance./.

For the Minister

The Deputy Minister

Vu Thi Mai

TARIFF OF CHARGES RELATED TO FOOD SAFETY
(Issued together with the Circular No. 67/2021/TT-BTC dated August 05, 2021 of the Minister of Finance)

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