VietnameseDecision No. 103/2004/QD-BTC of December 28, 2004 promulgating the regulation on collection, remittance, management and use of charges for assaying medicines, medicine samples, raw materials for manufacture of medicines and cosmetics
ATTRIBUTE
Decision No. 103/2004/QD-BTC of December 28, 2004 promulgating the regulation on collection, remittance, management and use of charges for assaying medicines, medicine samples, raw materials for manufacture of medicines and cosmetics
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 103/2004/QD-BTC | Signer: | Truong Chi Trung |
| Type: | Decision | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 28/12/2004 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Medical - Health , Tax - Fee - Charge |
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THE MINISTRY OF FINANCE ----------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness -------------- |
No. 103/2004/QD-BTC | Hanoi, December 28, 2004 |
DECISION
PROMULGATING THE REGULATION ON COLLECTION, REMITTANCE, MANAGEMENT AND USE OF CHARGES FOR ASSAYING MEDICINES, MEDICINE SAMPLES, RAW MATERIALS FOR MANUFACTURE OF MEDICINES AND COSMETICS
THE FINANCE MINISTER
Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry;
Pursuant to the Government's Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Charge and Fee Ordinance;
Pursuant to the Prime Minister's Decision No. 37/2002/QD-TTg of March 14, 2002 on the Government's Program of Action for the implementation of the Political Bureau's Resolution No. 07-NQ/TW of November 27, 2001 on international economic integration;
After consulting the Health Ministry (in Official Dispatch No. 8797/YT-KH-TC of November 17, 2004);
At the proposal of the director of the Tax Policy Department,
Pursuant to the Government's Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Charge and Fee Ordinance;
Pursuant to the Prime Minister's Decision No. 37/2002/QD-TTg of March 14, 2002 on the Government's Program of Action for the implementation of the Political Bureau's Resolution No. 07-NQ/TW of November 27, 2001 on international economic integration;
After consulting the Health Ministry (in Official Dispatch No. 8797/YT-KH-TC of November 17, 2004);
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To promulgate together with this Decision the Table of charge rates for assaying medicines, medicine samples, raw materials for manufacture of medicines and cosmetics.
Article 2.- Vietnamese organizations and individuals as well as foreign organizations and individuals that manufacture and/or trade in raw materials for manufacture of medicines, medicine samples, preventive and curative medicines for people and cosmetics, when having their medicines, medicine samples, raw materials for manufacture of medicines and cosmetics assayed by assaying establishments of the health service, shall have to pay the assaying charge at the rates specified in the table of charge rate promulgated together with this Decision.
Article 3.-
1. Assaying establishments of the health service which conduct the assay of medicines, medicine samples, raw materials for manufacture of medicines and cosmetics are tasked to organize the collection, remittance, management and use of charge according to the provisions of this Decision (hereinafter referred collectively to as collecting units).
2. The charge for assaying medicines, medicine samples, raw materials for manufacture of medicines and cosmetics specified in this Decision constitutes a revenue of the state budget and shall be managed and used as follows:
a/ Collecting units are entitled to withhold 90% of the total collected charge amount to cover expenses for the assay and charge collection according to the following specified spending contents:
- Payment of salaries or wages, allowances, salary- or wage-based contributions and overtime pays according to current regulations;
- Expenses in direct service of the charge collection, covering stationery and office supplies, telephone, electricity, water and environmental sanitation (including industrial sanitation) charges, working mission allowance, public-duty allowance, expenses for conferences, attire, footwear, labor safety helmets for laborers, etc., according to current standards and norms;
- Expenses for regular repairs, overhauls and maintenance of assets, machinery and equipment in direct service of the assay and charge collection;
- Expenses for procurement of supplies, raw materials, chemicals, spare parts and management devices in direct service of the assay and charge collection;
- Expenses for hiring domestic and foreign experts, conducting international cooperation, and renting means and material foundations in service of the assay and charge collection;
- Other expenses directly related to the assay and charge collection;
- For setting up a reward fund and a welfare fund for officials and staff members personally engaged in the charge of collection in their units. The level for the said two funds per year per head must not exceed 3 (three) months' actually paid salary in cases where the collected charge amount in a year is higher than that in the preceding year, or be equal to 2 (two) months' actually paid salary in cases where the collected charge amount in a year is equal to or lower than that in the preceding year.
The whole charge amount appropriated at the above rate must be incorporated by collecting units in their annual financial plans. Throughout the course of management, such appropriated amount must be used for spending contents in strict compliance with the current financial expenditure regulations and have lawful invoices and vouchers. In annual settlement, if the appropriated amount is not spent up, the remainder shall be carried forward to the next year for continued spending according to regulations.
b/ The remainder (10%) of the total of actually collected charge amount, after subtracting the amount appropriated at the rate specified in Point a, must be remitted by collecting units into the state budget at the corresponding chapter, category, clause, item and sub-item of the current state budget index.
c/ Annually, basing themselves on the charge rates, spending contents specified in this Decision and the current financial expenditure regulations, charge-collecting units shall make the charge revenue-expenditure estimates, detailed according to the current state budget index, then send them to their managing agencies for consideration and approval, and summing up and submission to competent finance agencies of the same level for approval. Charge-collecting units shall make the settlement with tax authorities of charge collection receipts already used; collected charge amounts; amounts left to them, amounts remittable, amounts already remitted and amounts to be remitted into the state budget with tax authorities; and make settlement of the use of appropriated amounts with financial agencies of the same level according to regulations.
Article 4.-
1. This Decision takes effect 15 days after its publication in "CONG BAO," and replaces the following Circulars:
a/ Joint Circular No. 17-TT/LB of March 7, 1995 of the Finance Ministry and the Health Ministry, promulgating the Regulation on collection, remittance, management and use of the charge for assaying medicine samples, raw materials for manufacture of medicines, and medical instruments and equipment;
b/ Joint Circular No. 32/1999/TTLT/BTC-BYT of March 25, 1999 of the Finance Ministry and the Health Ministry, guiding the amendments and supplements to Circular No. 17-TT/LB of March 7, 1995 on the regulation on collection, remittance, management and use of the charge for assaying medicine samples, raw materials for manufacture of medicines, and medical instruments and equipment.
2. Other matters related to the collection, remittance, management, use of the charge, charge receipts and publicization of charge collection regulations, etc., not mentioned in this Decision shall comply with the guidance of the Finance Ministry's Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of law provisions on charges and fees.
3. All previously promulgated regulations on the charges for assaying medicines, medicine samples, materials for manufacture of medicines and cosmetics, which are contrary to this Decision, shall cease to be effective.
4. Any problems arising in the course of implementation should be promptly reported by agencies, organizations and individuals to the Finance Ministry for study and additional guidance.
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