Circular 41/2023/TT-BTC charges relating to pharmaceuticals and cosmetics

CIRCULAR

Prescribing the rates, collection, remittance, management and use of the charges relating to pharmaceuticals and cosmetics

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

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

Pursuant to the Law on Pharmacy dated April 6, 2016;

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. 54/2017/ND-CP dated May 8, 2017, detailing a number of articles of and providing measures for implementing the Pharmacy Law;

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, amending and supplementing a number of articles of the 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 charges relating to pharmaceuticals and cosmetics.

Article 1. Scope of regulation and subjects of application

1. This Circular defines the rates and the collection, remittance, management and use of the charges relating to pharmaceuticals and cosmetics, including: Charges for appraisal for grant of free sale, import, certification, and publication licenses in the fields of pharmaceuticals and cosmetics; charges for appraisal of standards and conditions for practice and business relating to pharmaceuticals and cosmetics.

2. This Circular applies to charge payers; charge collectors; other organizations and individuals involved in the collection, remittance, management and use of the charges relating to pharmaceuticals and cosmetics.

Article 2. Charge payers

Charge payers are organizations and individuals who submit dossiers to request state management agencies to perform tasks relating to pharmaceuticals and cosmetics specified in the Charge Tariff attached to this Circular.

Article 3. Charge collectors

Charge collectors are the Ministry of Health or units under the Ministry of Health that are assigned by the Ministry of Health to perform specified tasks of collecting the charges defined in the Charge Tariff issued together with this Circular; and Departments of Health of provinces and centrally-run cities performing specified tasks of collecting the charges defined in the Charge Tariff to this Circular.

Article 4. Charge rates

Charge rates relating to pharmaceuticals and cosmetics shall comply with the Charge Tariff issued together with this Circular.

Article 5. Declaration, payment of charges

1. Charge payers shall pay charges at the rates specified in Article 4 of this Circular to the charge collectors in the form specified in the Minister of Finance’s Circular No. 74/2022/TT-BTC 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 competence.

2. By the 5^th of every week, charge collectors shall deposit the charge amount collected in the previous week into charge collectors’ accounts of charge amount pending remittance into the state budget that are opened at the State Treasury. The charge collectors shall declare, collect, remit the collected charge amount and make a finalization of such collected charge amount in accordance with Circular No. 74/2022/TT-BTC (charge amount collected by central agencies shall be remitted into the central budget, charge amount collected by local agencies shall be remitted into the local budget).

Article 6. Management and use of charge amount

1. Charge collectors shall remit the entire collected charge amount into the state budget. Funding for the performance of the tasks and the collection of charges shall be allocated by the state budget in the charge collectors' estimates according to the state budget expenditure regime and norms.

2. In case charge collectors are state agencies allowed to have their operating expenses covered by charge revenues as specified in Clause 1 Article 4 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, on detailing and guiding the implementation of a number of articles of the Law on Charges and Fees, they may retain 70% of collected charge amount for covering expenditure contents specified in Article 5 of Decree No. 120/2016/ND-CP; and remit 30% of the collected amount into the state budget according to chapters and sub-sections of the current State Budget Index.

Article 7. Implementation provisions

1. This Circular takes effect on August 01, 2023.

2. This Circular replaces the Minister of Finance’s Circular No. 277/2016/TT-BTC dated November 14, 2016, prescribing the rates, collection, remittance, management and use of the charges relating to pharmaceuticals and cosmetics; the Minister of Finance’s Circular No. 114/2017/TT-BTC dated October 24, 2017, amending and supplementing the Charge Tariff in the fields of pharmaceuticals and cosmetics promulgated together with the Circular No. 277/2016/TT-BTC dated November 14, 2016, prescribing the rates, collection, remittance, management and use of the charges relating to pharmaceuticals and cosmetics.

3. Other contents relating to the collection, remittance, management, use, collection documents and publicization of the collection regime of charges relating to pharmaceuticals and cosmetics that are not specified in this Circular shall comply with the following documents: Law on Charges and Fees; Law on Tax Administration; Decree No. 120/2016/ND-CP; Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; Government’s Decree No. 91/2022/ND-CP dated October 30, 2022, on amending and supplementing a number of articles of Decree No. 126/2020/ND-CP; Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, providing for administrative procedures in the field of state treasury; 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, and the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents.

4. During the implementation, if the relevant documents mentioned herein are amended, supplemented or replaced, these amending, supplementing or replacing ones shall prevail.

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