THE MINISTRY OF FINANCE _______ No. 75/2020/TT-BTC | THE SOCIALIST REPUBLIC OF VIETNAM Independence–Freedom–Happiness ________________________ Hanoi, August 12, 2020 |
CIRCULAR
Amending and supplementing a number of articles of the Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on prescribing the rates and collection, remittance, management and use of charges for food safety and hygiene work
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Pursuant to the Law on Charges and Fees dated November 25, 2015;
Pursuant to the Government’s Decree No. 120/2016/ND-CP of August 23, 2016 on detailing and guiding the implementation of a number of articles of the Law on Charges and Fees;
Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, 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 promulgates the Circular on amending and supplementing a number of articles of the Circular No. 279/2016/TT-BTC dated November 14, 2016 on prescribing the rates and collection, remittance, management and use of charges for food safety and hygiene work.
Article 1. Amending and supplementing a number of articles of the Circular No. 279/2016/TT-BTC dated November 14, 2016
1. Amending and supplementing Article 4 as follows:
“Article 4. Charge rates
Charge rates for food safety and hygiene work shall be applied as follows:
1. From August 12, 2020 to the end of December 31, 2020, to apply charge rates for food safety and hygiene work equal to 90% of the charge rates as prescribed in the Tariff of charges for food safety and hygiene work attached to this Circular.
2. From January 01, 2021, charge rates shall be applied according to the regulations in the Tariff of charges for food safety and hygiene work attached to this Circular”.
2. Amending and supplementing Clause 2, Article 6 as follows:
“2. In case collecting organizations are non-business units or state agencies being allowed to have their operating expenses covered by charge revenues as prescribed in Clause 1, Article 4 of the Government s Decree No. 120/2016/ND-CP dated August 23, 2016, they shall deduct 70% of charge revenues for covering the spending contents according to Article 5 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016. 30% of collected charges shall be remitted into the state budget according to chapters and sub-sections of state budget index in force”.
Article 2. Effect
1. This Circular takes effect on August 12, 2020. The regulations as prescribed in Clause 2, Article 1 of this Circular take effect on October 01, 2020.
2. Annulling the regulations as follows:
a) The Tariff of charges for food safety and hygiene work attached to the Circular No. 276/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on prescribing the rates and collection, remittance, management and use of charges for food safety and hygiene work.
b) Article 1 of the Circular No. 117/2018/TT-BTC dated November 28, 2018 of the Minister of Finance on amending and supplementing a number of articles of the Circular No. 279/2016/TT-BTC dated November 14, 2016.
3. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance to review and additional guidance./.
| FOR THE MINISTER THE DEPUTY MINISTER
Vu Thi Mai |
TARIFF OF CHARGES FOR FOOD SAFETY AND HYGIENE WORK
(Attached to the Circular No. 75/2020/TT-BTC dated August 12, 2020 of the Minister of Finance)
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No. | Type of charges | Charge rates |
I | Appraisal charges for grant of sale, import licenses, certificates and declarations in the field of food safety | |
1 | Appraisal of dossier of product declaration registration for health protection foods, medical nutritious foods, foods for special diet, nutritious products for children aged up to 36 months. | VND 1,500,000/time/product |
2 | Appraisal of dossier of product declaration registration for complex food additives with new uses, food additives not on the list of food additives permitted for use or used for ineligible persons under the regulations of the Ministry of Health | VND 500,000/time/product |
3 | Certificates on imported food shipment (excluding inspection charges) | |
- In case of the normal inspection: | VND 300,000/goods shipment |
- In case of the tightened inspection: | VND 1,000,000/goods shipment + (number of items x VND 100,000, from the second item). VND 10,000,000/goods shipment in maximum |
4 | Appraisal of dossier of rapid food test kit sale registration | VND 3,000,000/time/test kit |
II | Appraisal charges for grant of certificates for exported foods(Certificate of free sale, certificate of exportation, health certificate) | VND 1,000,000/time/certificate |
III | Charges for appraisal of conditions for practicing and trading in the field of food safety | |
1 | Appraisal for grant of certificates of food safety eligibility: | |
a | Appraisal of food trading establishment | VND 1,000,000/time/establishment |
b | Appraisal of catering service establishment: | |
| - For establishments serving less than 200 food portions | VND 700,000/time/establishment |
| - For establishments serving 200 food portions or more | VND 1,000,000/time/establishment |
c | Appraisal of food production establishment (except for producers of health protection food) | |
| For small-scale production establishments granted the certificate of food safety eligibility
| VND 500,000/time/establishment |
For other production establishments granted the certificate of food safety eligibility | VND 2,500,000/time/establishment |
d | Appraisal of production establishment of health protection food according to guidance on good manufacturing practices (GMP) | VND 22,500,000/time/establishment |
2 | Appraisal of conditions of food testing establishment, establishment engaging in certification of regulation conformity, agency in charge of conducting state inspection of imported food: | |
a | First-time assessment, expanded assessment | VND 28,500,000/time/unit |
b | Reassessment | VND 20,500,000/time/unit |
IV | Appraisal charges for contents of screenplays, programs recorded on tapes, discs, software and other materials, and materials for advertisement of foods, food additives and food processing aids in the field of health | VND 1,100,000/time/product |
V | Appraisal charge for certification of food safety knowledge | VND 30,000/time/person |