Circular 232/2016/TT-BTC numeral code and barcode granting charge

CIRCULAR

PROVIDING FOR RATE, COLLECTION, PAYMENT, MANAGEMENT AND USE OF NUMERAL CODE AND BAR CODE-GRANTING CHARGE

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

Pursuant to the Charter of the International Association of numeral code and barcode;

Pursuant to the Government’s Decree’s No. 120/2016/ND-CP dated August 23, 2016 on detailing and guiding the implementation of a number of Articles of the Law on Fees and Charges;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated July 26, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Prime Minister’s Decision No.45/2002/QD-TTg of March 27, 2002 stipulating the contents of and agencies performing the State management over numeral codes and bar codes;

At the proposal of the Director of the Tax Policy Department,

The Minister of Finance hereby promulgates the Circular on providing for rate, collection, payment, management and use of numeral code and bar code-granting charge

Article 1. Scope of adjustment and Subjects of application

1. This Circular prescribed the rate, collection, payment, management and use of numeral code and bar code-granting charge, including: Charge for numeral code and bar code granting and instructions; Charge for numeral code and bar code use maintenance of enterprises codes, GLN global location number, EAN-8 code; Charge for register (confirm) of using foreign numeral code and barcode.

2. This Circular applies to organizations and individuals applies to registration of using numeral code and barcode, maintenance using numeral code and barcode, request for certificate of using foreign numeral code and barcode; state competent authority in granting numeral code and barcode and other organization and individual relevant to collection and payment of numeral code and barcode grating charge. 

Article 2. Charge and fee payers

Vietnam and foreigner organization and individual operating on the territory of Vietnam who apply for registration of using numeral code and barcode, maintenance of using numeral code and barcode, request for certificate of using foreign numeral code and barcode shall have to pay charge for granting numeral code and barcode as prescribed in this Circular;

Article 3. Charge and fee collector

The Directorate for Standards, Metrology and Quality (affiliated to the Ministry of Science and Technology) and its affiliated agencies assigned to tasks related to granting numeral and barcode and charge collecting are charge and fee collector as prescribed in this Circular.

Article 4. Charge and fee rates

1. Rate of granting and instruction of using numeral code and barcode

2. Charge and fee rates of registration (confirm) for using foreign numeral code and barcode

3. Charge and fee rates for annual maintenance charge of numeral code and barcode (annual fee)

Organizations, individuals that are granted the Certificate of numeral code and barcode use right after June 30 shall deposit 50% of the maintaining fee due to each kind of numeral code and barcode according to above provisions.

4. Organizations and individuals that submit registering dossiers for the use of numeral code and barcode shall pay a charge in accordance with Clause 1 of this Article.

5. Organizations and individuals that submit dossiers for confirmation the use of foreign code shall pay a charge in accordance with Clause 2 of this Article.

6. When receiving the Certificate of numeral code and barcode use rights, organizations and individuals are responsible to pay maintaining fee for the first year according to Clause 3 of this Article (the year that are granted numeral code and barcode); in subsequent years, the deadline for payment is June 30 every year.

Article 5. Declaration and payment

1. By the 5th every month at the latest, the fee and charge-collecting agency shall deposit the charge and fee amounts collected in the previous month into an account of charges and fees to be paid to the State budget, opened at the State Treasury.

2. Charge and fee collectors shall declare and remit the collected charge and fee amounts on a monthly basis and make final accounts on an annual basis in accordance with Clause 3 Article 19 and Clause 2 Article 26 of the Minister of Finance’s Circular No. 156/2013/TT-BTC of November 06, 2013, guiding the implementation of a number of Articles of the Law on Tax Administration, the Law amending and supplementing a number of Articles of the Law on Tax Administration, and the Government’s Decree No. 83/2013/ND-CP of July 22, 2013.

Article 6. Management and use of charges

1. Charge and fee collectors may retain 90% of the total collected charge amount for task performance, service provision and charge collection and remit the remaining 10% into the State budget; except for the case in Clause 2 of this Article. The retained charge amount shall be used to cover expenses for service provision and charge collection under provisions in Article 5 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding the implementation of a number of Articles of the Law on Charges and Fees. Other expenses that related to task performance, service provision and charge collection include: Expenses for the payment of charges to the International Association of Numeral Code and Barcode  (GS1) as prescribed; Expenses for implementing and applying Gs1’s regulations; Expenses for studying and developing numeral code and barcode's technology and solution; Expenses for building and maintaining numeral code and barcode system; Expenses for management, supervision of the use of numeral code and barcode; Expenses for conferences, workshops, professional training courses at home and abroad; Expenses for organization of related events that are assigned by GS1; Expenses for propagation and advertisement in direct service of charge collection, implementation of numeral code and barcode management.

2. In case charge and fee collectors being state agencies not subject to allocation of fixed operating funds from charge revenues under Clause 1 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, shall deposit 100% of the total collected charge amount into State budget. Expenses for service provision and charge collection activities shall be included in State budget estimates of charge and fee collectors based on state budget expenditure norms under regulations of law.

Article 7. IMPLEMENTATION

1. This Circular takes effect on January 01, 2017, replaces the Circular No. 88/2002/TT-BTC dated October 02, 2002 of the Minister of Finance on prescribing the regime of collection, remittance and management of use of numeral code and barcode-granting charge and the Circular No. 36/2007/TT-BTC dated April 11, 2007 on amending and supplementing the Circular No. 88/2002/TT-BTC.

2. Other contents relate to collecting, remitting, managing and using of remittance license, public remittance regime of fee and charge which are not mentioned in this Circular shall be implemented as prescribed in the Law on Fee and Charge; the Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on detailing and guiding the implementation the Law on Fee and Charge; the Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Ministry of Finance guiding the implementation for a number of Article of the Law on Taxation Management; the Law on amending and supplementing a number of Article of Law on Taxation Management and the Circular No. 83/2013/ND-CP dated July 22, 2013 of the Government; the Circular No. 153/2012/TT-BTC guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget and other amendment and supplementation documents (if any).

3. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance to review and settlement.

          For the Minister

          The Deputy Minister

          Vu Thi Mai