Circular 36/2023/TT-BTC charge rates for granting certificates of origin (C/Os)

CIRCULAR

Prescribing the rates, collection, remittance, management and use of the charge for granting certificates of origin (C/Os)

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

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

Pursuant to the Law on Foreign Trade Management dated June 12, 2017;

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

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated 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. 31/2018/ND-CP dated March 8, 2018, detailing a number of articles of the Law on Foreign Trade Management in terms of origin of goods;

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

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

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

The Minister of Finance promulgates the Circular prescribing the rates, collection, remittance, management and use of the charge for granting certificates of origin (C/Os).

Article 1. Scope of regulation and subjects of application

1. This Circular defines the rates, collection, remittance, management and use of the charge for granting certificates of origin (C/Os)

2. This Circular applies to:

a) Traders applying for the grant of C/Os under Clause 17 Article 3 of the Government’s Decree No. 31/2018/ND-CP dated March 8, 2018, detailing a number of articles of the Law on Foreign Trade Management in terms of the origin of goods.

b) The competent agencies and organizations granting C/Os under the foreign trade management law.

c) Other organizations and individuals involved in the collection, remittance, management and use of the charge for granting certificates of origin (C/Os).

Article 2. Charge payers

Charge payers are the traders specified at Point a Clause 2 Article 1 of this Circular, who submit application dossiers to the agencies and organizations competent to grant C/Os.

Article 3. Charge collectors

Charge collectors are the agencies and organizations competent to grant C/Os specified at Point b Clause 2 Article 1 of this Circular, including the Ministry of Industry and Trade, other collectors authorized by the Ministry of Industry and Trade to grant C/Os.

Article 4. Charge rates

Rates of charge for granting C/Os are specified below:

1. Grant of C/Os: VND 60,000 for a full set of C/O.

2. Re-grant of C/Os: VND 30,000 for a full set of C/O.

Article 5. Declaration, payment of charges

1. Charge payers shall pay the charges according to the rates prescribed in Article 4 of this Circular to the charge collectors when applying for granting C/Os; charges shall be paid in the forms specified in the Minister of Finance’s Circular No. 74/2022/TT-BTC of 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 competence.

2. By the fifth day of each month, the charge collectors prescribed in Article 3 of this Circular must remit 100% of the collected charges of the previous month, the interest incurred on the balance of the account for charge collection opened at the credit institution (if any) to the account of charge amounts pending remittance into the state budget that is opened by the Ministry of Industry and Trade at the State Treasury.

3. The Ministry of Industry and Trade shall declare, pay, make finalization, and pay arising interests (in the account of charge amounts pending remittance into the state budget opened by the Ministry of Industry and Trade at the State Treasury) according to Circular No. 74/2022/TT-BTC; manage and use charges under Article 6 of this Circular.

Article 6. Charge management and use at the Ministry of Industry and Trade

1. Charge collectors shall:

a) Pay 100% of the collected charge amounts to the state budget (central budget). Expenses for provision of services and collection of charges shall be covered by the state budget (central budget).

b) Prepare annual estimates of expenses for the provision of services and collection of charges (including the expenses for authorizing the grant of C/Os) according to the regime and norms of state budget expenditures in accordance with the law.

2. In case the charge collectors are 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, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees, they may retain 83% of the collected charge amounts for providing services and collecting charges as prescribed in Article 5 of Decree No. 120/2016/ND-CP and paying expenses to organizations authorized to grant C/Os and collect charges in accordance with law; and shall remit 17% of the collected charge amounts to the state budget (central budget) according to chapters and sub-sections of the State Budget Index.

Article 7. Organization of implementation

1. This Circular takes effect from July 21, 2023.

2. Other contents relating to the collection, remittance, management, use, collection receipts and publication of charge collection regime that are not mentioned in this Circular shall comply with the following documents: Law on Charges and Fees; Decree No. 120/2016/ND-CP; Law on Tax Administration; the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022, on amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, providing for administrative procedures in the field of state treasury; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents; and the Minister of Finance’s Circular No. 78/2021/TT-BTC dated September 17, 2021, guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents.

3. In the course of implementation, if the documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing ones shall prevail.

4. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance for review and additional guidance./.