THE MINISTRY OF FINANCE
Circular No. 85/2015/TT-BTC datedJune 03, 2015 of the Ministry of Finance providing for rates, collection, payment, management and use of charges and fees in chemical business
Pursuant to the Law on Chemicals No. 06/2007/QH12 dated November 21, 2007;
Pursuant to the Law on Drug prevention and fight No. 23/2000/QH10 dated December 09, 2000;
Pursuant to the Ordinance on Charges and fees No. 38/2001/PL-UBTVQH10 dated August 28, 2001;
Pursuant to the Ordinance on the management and use of weapons, explosives and supportive gadget No. 16/2011/UBTVQH12 of June 30, 2011 and the Ordinance No. 07/2013/UBTVQH13 dated July 12, 2013 providing amendments to a number of articles of the Ordinance on the management and use of weapons, explosives and supportive gadget No. 16/2011/UBTVQH12;
Pursuant to the Decree No. 38/2014/ND-CP dated May 06, 2014 by the Government on the management of chemicals under control of Convention on the Prohibition of the Development, Production, Stockpiling and Use of Chemical Weapons and on their Destruction;
Pursuant to the Decree No. 57/2002/ND-CP dated Lune 03, 2002 and the Decree No. 24/2006/ND-CP dated March 06, 2006 by the Government detailing the implementation of the Ordinance on Charges and fees;
Pursuant to the Decree No. 108/2008/ND-CP dated October 07, 2008 and the Decree No. 26/2011/ND-CP dated April 08, 2011 by the Government providing guidance on the implementation of a number of articles of the Law on Chemicals;
Pursuant to the Decree No. 39/2009/ND-CP dated April 23, 2009 and the Decree No. 54/2012/ND-CP dated June 22, 2012 by the Government on industrial explosives;
Pursuant to the Decree No. 202/2013/ND-CP dated November 27, 2013 by the Government on the management of fertilizer;
Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013 by the Government defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance
At the request of the Director of the Tax Policy Department,
The Minister of Finance promulgates the Circular providing for rates, collection, payment, management and use of charges and fees in chemical business as follows:
Article 1. Objectives of paying charges and fees and collecting agencies
1. Payers of chagre and fee
Any organization/individual applying for a license or a certificate relating to chemical business; any organization/individual applying for approval for the Plan or Measures for chemical emergency response and prevention shall pay the charges and fees prescribed in this Circular.
2. Collecting agencies of charge and fee
Any agencies entitled to issue the permits, licenses or certificates relating to chemical business; any agencies entitled to grant approval for the Plans or Measures for chemical emergency response and prevention is responsible for the collection, management and use of charges and fees relating to chemical business prescribed in this Circular (hereinafter referred to as charge/fee collecting agencies).
Article 2. Charge and fee rates
1. The Table of chemical business charge and fee rates is enclosed with this Circular.
2. Charges and fees for chemical business shall be paid in Vietnam dong (VND).
Article 3. Collection, management and use of charges and fees
1. Charges and fees for chemical business are government revenues.
2. The agency in charge of collecting fees for activities relating to chemical business shall transfer 100% of total amount of collected fees to the state budget according to the current Table of contents of the state budget. Funds for the activities relating to the collection of fees relating to chemical business are provided from the state budget according to the approved annual estimates.
3. The agency in charge of collecting charges for activities relating to chemical business may retain 90% of total amount of collected charges to pay for the collection activity according to the expenses specified in the Circular No. 63/2002/TT-BTC dated July 24, 2002 by the Ministry of Finance and the Circular No. 45/2006/TT-BTC dated May 25, 2006. The remaining (10% of the total amount) shall be transferred to the state budget according to the current Table of contents of the state budget.
Article 4. Implementation organization
1. This Circular takes effect on July 20, 2015
2. The content relating to the collection, payment, management of charges and fees and public disclosure of charges and fees collection system that are not provided in this Circular are provided in the Circular No. 63/2002/TT-BTC dated July 7, 2002 and the Circular No. 45/2006/TT-BTC dated May 25, 2006; the Circular No.156/2013/TT-BTC dated November 06, 2013 by the Ministry of Finance and the Circular No.153/2012/TT-BTC dated September 17, 2012 bythe Ministry of Finance and their amendments (if any).
3.Organizations/individuals being payers of charge and fee and relevant agencies are responsible for implementing this Circular. Any difficulties arising in the course of implementation shall be reported to the Ministry of Finance for solution./.
For the Minister
The Deputy Minister
Vu Thi Mai
TABLE OF CHEMICAL BUSINESS CHARGE AND FEE RATES
(Issued attached with the Circular No. 85/2015/TT-BTC dated June 03, 2015 by the Ministry of Finance)
I. FEES
No. | Name of fee | Unit | Rate (VND) |
1 | Fee for the issuance of the License for production/trading of chemicals on the List of chemicals restricted from production and trading in industry | | |
License for production or trading of chemicals - Initial issuance - Reissuance, modification | License | 200,000 100,000 |
License for production and trading of chemicals - Initial issuance - Reissuance, modification | License | 200,000 100,000 |
2 | Fee for the issuance of the Certificate of eligibility to produce/trade in chemicals on the List of chemicals subject to conditional production and trade in industry | | |
Certificate of eligibility to produce or trade in chemicals - Initial issuance - Reissuance, modification | Certificate |
200,000
100,000 |
Certificate of eligibility to produce and trade in chemicals - Initial issuance - Reissuance, modification | Certificate |
200,000
100,000 |
3 | Fee for the issuance of the Certificate of declaration of imported chemicals | Certificate | 100,000 |
4 | Fee for the issuance of the Certificate of declaration of chemicals production | Certificate | 200,000 |
5 | Fee for the issuance of the License for export/import of industrial precursors: | | |
| License for export of industrial precursors - Initial issuance - Extension | License | 200,000 100,000 |
| License for import of industrial precursors - Initial issuance - Extension | License | 200,000 100,000 |
6 | Fee for the issuance of the License for chemicals production | | |
License for production of Schedule 1 substances | License | 200,000 |
License for production of Schedule 2 substances | License | 200,000 |
License for production of Schedule 3 substances | License | 200,000 |
License for production of DOC, DOC-PSF chemicals | License | 200,000 |
7 | Fee for the issuance of the License for production of chemical inorganic fertilizers; the License for production of chemical inorganic fertilizers and organic fertilizers and other types. - Initial issuance and reissuance - Modification | License | 200,000 100,000 |
8 | Fee for the issuance of the License for trading of explosive precursors - Initial issuance and reissuance - Modification | License | 200,000 100,000 |
9 | Fee for the issuance of the License for export/import of chemicals | | |
License for export/import of Schedule 1 substances | License | 200,000 |
License for export/import of Schedule 2 substances | License | 200,000 |
License for export/import of Schedule 3 substances | License | 200,000 |
10 | Fee for the issuance of the License for export/import of exlosive precursors - Initial issuance - Modification | License |
200,000
100,000 |
11 | Fee for the issuance of the License for export/import of industrial explosives | License | 200,000 |
II. CHARGES
No. | Name of charge | Unit | Rate
(VND) |
1 | Charge for approval for the Plan for chemical emergency response and prevention | 01 application | 36,000,000 |
2 | Charge for approval for the Measures for chemical emergency response and prevention | 01 application | 8,000,000 |
3 | Charge for appaisal before issuing the License for production/trading of chemicals on the List of chemicals restricted from production and trading in industry | | |
License for chemical production | License | 1,200,000 |
License for trading of chemicals | License | 1,200,000 |
License of production and trading of chemicals | License | 1,200,000 |
4 | Charge for appaisal before issuing the Certificate of eligibility to produce/trade in chemicals on the List of chemicals subject to conditional production and trade in industry | | |
Certificate of eligibility to produce chemicals | Certificate | 1,200,000 |
Certificate of eligibility to trade in chemicals | Certificate | 1,200,000 |
Certificate of eligibility to produce and trade in chemicals | Certificate | 1,200,000 |
5 | Charge for appaisal before issuing the License for production of chemicals | | |
License for production of Schedule 1 substances | License | 1,200,000 |
License for production of Schedule 2 substances | License | 1,200,000 |
License for production of Schedule 3 substances | License | 1,200,000 |
License for production of DOC, DOC-PSF chemicals | License | 1,200,000 |
6 | Charge for appaisal before issuing the License for production of chemical inorganic fertilizers; the License for production of chemical inorganic fertilizers and organic fertilizers and other types. | License | 1,200,000 |
7 | Charge for appaisal before issuing the License for trading of explosive precursors | License | 1,200,000 |
Vietnamese
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