Circular 12/2024/TT-BTC appraisal charges for dossier for issuance of biosafety certificates

CIRCULAR
Providing the charge rates, collection, remittance, management and use of appraisal charges for dossier for issuance of biosafety certificates

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

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

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

Pursuant to Decree No. 120/2016/ND-CP of the Government dated August 23, 2016, detailing and guiding the implementation of a number of Articles of the Law on Fees and Charges; Decree No. 82/2023/ND-CP of the Government dated November 28, 2023, amending and supplementing a number of articles 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;

Pursuant to Decree No. 69/2010/ND-CP of the Government dated June 21, 2010, on biosafety for genetically modified organisms, genetic specimens and products of genetically modified organisms; Decree No. 108/2011/ND-CP of the Government dated November 30, 2011, amending and supplementing a number of articles of Decree No. 69/2010/ND-CP of the Government dated June 21, 2010, on biosafety for genetically modified organisms, genetic specimens and products of genetically modified organisms; Decree No. 118/2020/ND-CP of the Government dated October 02, 2020, amending and supplementing a number of articles of Decree No. 69/2010/ND-CP of the Government dated June 21, 2010, on biosafety for genetically modified organisms, genetic specimens and products of genetically modified organisms;

Pursuant to Decree No. 126/2020/ND-CP of the Government dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; Decree No. 91/2022/ND-CP of the Government dated October 30, 2022, amending and supplementing a number of articles of Decree No. 126/2020/ND-CP of the Government dated October 19, 2020, detailing a number of articles of the Law on Tax Administration.

Pursuant to Decree No. 11/2020/ND-CP of the Government dated January 20, 2020, regulating administrative procedures in the field of State Treasury; Decree No. 123/2020/ND-CP of the Government dated October 19, 2020, on invoices and documents;

Pursuant to Decree No. 14/2023/ND-CP of the Government dated April 20, 2023, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the Department of Tax policies, Fee and Charges Supervision;

The Minister of Finance promulgates a Circular providing the charge rates, collection, remittance, management and use of appraisal charges for dossier for issuance of biosafety certificates.

Article 1. Scope of regulation and subjects of application

1. This Circular regulates charge rates, collection, remittance, management and use of appraisal charges for issuance of biosafety certificates (appraisal charges for issuance of biosafety certificates for genetically modified crops).

2. This Circular applies to charge payers; charge-collecting organizations; other organizations and individuals involved in the collection, remittance, management and use of appraisal charges for issuing biosafety certificates for genetically modified crops.

Article 2. Charge payers

Charge payers are organizations or individuals submitting dossiers for issuance of biosafety certificates for genetically modified crops to the competent agencies specified in Article 23 of Decree No. 69/2010/ND-CP of the Government dated June 21, 2010, on biosafety for genetically modified organisms, genetic specimens and products of genetically modified organisms.

Article 3. Charge-collecting organizations

Charge-collecting organizations specified in this Circular include: The Ministry of Natural Resources and Environment or state agencies under the Ministry of Natural Resources and Environment that are assigned to evaluate dossiers for issuing biosafety certificates for genetically modified crops as prescribed by law.

Article 4. Charge rates

The appraisal charge for issuing biosafety certificates for genetically modified crops is VND 70,000,000/time.

Article 5. Charge declaration and payment

1. No later than 05 days from receipt of written notice from the competent authority accepting the registration dossier as valid, the charge payer shall pay for the charge-collecting organization in the form prescribed in Circular No. 74/2022/TT-BTC of the Minister of Finance dated December 22, 2022, providing for forms and time limits for the collection, payment and declaration of charges and fees falling under the Ministry of Finance’s comptence.

2. No later than the 5^th of every month, the charge-collecting organization shall pay the entire amount of charge collected in the previous month to the account of charge amounts pending remittance into the budget opened at the State Treasury. Charge-collecting organizations shall declare, collect, pay and make account-finalization in accordance with Circular No. 74/2022/TT-BTC.

Article 6. Charge management and use

1. Charge-collecting organizations are allowed to deduct 80% of the collected charge amount to spend on appraisal and charge collection in accordance with Clause 4, Article 1 of Decree No. 82/2023/ND-CP of the Government dated November 28, 2023, amending and supplementing a number of articles 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; pay 20% of collected charges to the state budget according to chapters and subsections of the State Budget Index.

2. In cases where the charge-collecting organization is a state agency that is not eligible for operating costs from the charge revenue as prescribed in Clause 3, Article 1 of Decree No. 82/2023/ND-CP, the entire charge amount collected must be paid into the state budget. The funding for appraisal activities and charge collection shall be arranged by the state budget in the estimates of the charge-collecting organization according to the regimes and norms of spending state budget as prescribed by law.

Article 7. Implementation provisions

1. This Circular takes effect from March 21, 2024.

2. This Circular:

a) Replaces Circular No. 186/2016/TT-BTC of the Minister of Finance dated November 8, 2016, stipulating the charge rates, regimes of collecting, paying, managing and using appraisal charges for dossiers for issuance of genetically modified biosafety certificates.

b) Abolishes Article 2 of Circular No. 55/2018/TT-BTC of the Minister of Finance dated June 25, 2018, amending and supplementing a number of articles of Circular No. 07/2023/TT-BTC of the Minister of Finance dated February 02, 2023, regulating fee collection in the fields of natural resources and environment

3. Other contents related to collection, payment, management, use of receipts and publicization of charge collection regime not mentioned in this Circular shall comply with the following documents: Law on Fees and Charges; Decree No. 120/2016/ND-CP of the Government dated August 23, 2016, detailing and guiding the implementation of a number of Articles of the Law on Fees and Charges; Decree No. 82/2023/ND-CP; Law on Tax Administration; Decree No. 126/2020/ND-CP of the Government dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; Decree No. 91/2022/ND-CP of the Government dated October 30, 2022, amending and supplementing a number of articles of Decree No. 126/2020/ND-CP of the Government dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; Decree No. 11/2020/ND-CP of the Government dated January 20, 2020, regulating administrative procedures in the field of State Treasury; Decree No. 123/2020/ND-CP of the Government dated October 19, 2020, on invoices and documents and Circular No. 78/2021/TT-BTC of the Minister of Finance dated September 17, 2021, guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP of the Government dated October 19, 2020, on invoices and documents.

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

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