MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. 101/2020/TT-BTC | Hanoi, November 23, 2020 |
CIRCULAR
ON RATES, COLLECTION, PAYMENT AND MANAGEMENT OF VETERINARY FEES AND CHARGES
Pursuant to the Law on Fees and Charges dated November 25, 2015;
Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 providing guidelines for a number of Articles of the Law on Fees and Charges;
Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 on functions, duties, powers and organizational structure of the Ministry of Finance;
At the request of the Director General of Tax Policy Department;
The Minister of Finance hereby promulgates a Circular on rates, collection, payment and management of veterinary fees and charges.
Article 1. Scope and regulated entities
1. This Circular provides for rates, collection, payment and management of veterinary fees and charges.
2. This Circular is applicable to payers and collectors of veterinary fees and charges and other organizations and individuals involved in collection, payment and management of veterinary fees and charges.
Article 2. Fee and charge payers
Organizations and individuals applying for the procedures incurring a fee or charge according to the schedule of fees and charges promulgated together with this Circular shall pay the fee or charge.
Article 3. Fee and charge collection
Collectors of veterinary fees and charges include Department of Animal Health; Regional Animal Health Offices No. 1, 2, 3, 4, 5, 6 and 7; Regional Animal Quarantine Offices of Lang Son, Lao Cai and Quang Ninh; National Centers for Veterinary Drugs and Bio-products Control No. 1 and 2; National Center for Veterinary Diagnosis; veterinary authorities mentioned in Article 6 of the Law on Veterinary Medicine; and agricultural service centers, agriculture authorities and economic authorities affiliated to district-level People’s Committees in charge of veterinary management.
Article 4. Fee and charge rates
Rates of veterinary fees and charges are provided for in the schedule of veterinary fees and charges promulgated together with this Circular.
Article 5. Fee and charge declaration and payment
1. Collectors shall transfer total amount of the fees collected in the previous month to the designated state budget account opened at the State Treasury by the 5th of every month.
2. Collectors shall make monthly declaration and annual statement of collected fees and charges in accordance with regulations of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of the Law on Tax Administration.
Article 6. Fee and charge management
1. Collectors shall transfer total amount of fees and charges collected to state budget, unless otherwise provided for in Clause 2 herein. Expenses incurred when performing duties and collecting fees shall be covered by funding derived from state budget and included in collectors’ expenditure estimate according to policies and levels of state budget expenditures.
2. If a collector if a regulatory body provided with a predetermined funding for its operating expenditures derived from collected fees or a public service provider in accordance with Clause 1 Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, it may retain 90% of total amount of collected fees to cover its expenditures according to Article 5 of Decree No. 120/2016/ND-CP, in which, other expenses related to performance of its duties, provision of its services and its fee collection include expenditure on prevention and control of animal diseases. The remaining amount, i.e. 10% of collected fees, must be transferred to state budget according to chapters and sub-items of the current State Budget Index.
Article 7. Implementation
1. This Circular comes into force from January 11, 2021.
2. This Circular supersedes Circular No. 285/2016/TT-BTC dated November 14, 2016 by the Minister of Finance on collection, payment, management and amount of veterinary fees and charges; annuls Articles 1, 2 and 3 of Circular No. 44/2018/TT-BTC dated May 07, 2018 by the Minister of Finance amending some Articles of Circular No. 285/2016/TT-BTC dated November 14, 2016 on collection, payment, management and amount of veterinary fees and charges; and Circular No. 286/2016/TT-BTC dated November 14, 2016 by the Minister of Finance on collection, payment, management and use of fees for assessment of food safety and food quality control in agriculture.
3. Any aspect related to collection, payment, management, use, documents on collection and declaration of veterinary fees and charges not mentioned herein shall conform to the Law on Fees and Charges, Decree No. 120/2016/ND-CP; Law on Tax Administration, Decree No. 126/2020/ND-CP and Circular No. 303/2016/TT-BTC.
4. During the implementation of this Circular, if the documents cited herein are amended or replaced, the newest documents shall apply.
5. Any difficulty arising during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration and guidance./.
| P.P. THE MINISTER |
SCHEDULE OF VETERINARY FEES AND CHARGES
(Promulgated together with Circular No. 101/2020/TT-BTC dated November 23, 2020 by the Minister of Finance)
No. | Item | Calculation unit | Fee/Charge (VND) |
I | Veterinary charges |
|
|
1 | Charge for issuance of the certificate of quarantine of terrestrial animals and animal products, and aquatic products imported, transited, temporarily imported for re-export (including those in bonded warehouses) and transferred to another checkpoint | Time | 40.000 |
2 | Charge for issuance of the practitioner certificate in veterinary services | Time | 50.000 |
II | Fees for animal disease prevention and control |
|
|
1 | Assessment of disease-free zones (including aquatic products) | Time | 3.500.000 |
2 | Assessment of animal husbandry facilities, commune-level animal husbandry facilities, fishery farms and fishery breeding facilities for disease-free zone recognition (conducted by local veterinary authority); assessment of animal (including fishery) disease surveillance programs for exemption from quarantine | Time | 300.000 |
3 | Assessment of animal husbandry facilities, commune-level animal husbandry facilities, fishery farms and fishery breeding facilities for disease-free zone recognition by local veterinary authority (at the request of facility owner or importing country); assessment of animal disease surveillance programs for disease-free zone recognition for export | Time | 1.000.000 |
III | Fees for animal and animal product (including aquatic products) quarantine |
|
|
1 | Veterinary clinical examination |
|
|
1.1 | Buffaloes, cows, horses, donkeys, mules, goats, sheep and ostriches | Automobile/ specialized vehicle | 50.000 |
1.2 | Swine | Automobile/ specialized vehicle | 60.000 |
1.3 | Tigers, leopards, elephants, deer, lions, bison and other animals of equivalent weight | Automobile/ specialized vehicle | 300.000 |
1.4 | Poultry | Automobile/ specialized vehicle | 35.000 |
1.5 | Aquatic veterinary clinical examination | Automobile/ specialized vehicle | 100.000 |
1.6 | Dogs, cats, monkeys, gibbons, foxes, porcupines, minks, pythons, crocodiles, monitor lizards, snakes, geckos, lizards, turtles, salamanders, rabbits, test mice, farmed bees and other animals of equivalent weight mass according to regulations in Circular No. 25/2016/TT-BNNPTNT dated June 30, 2016 by the Ministry of Agriculture and Rural Development stipulating the list of terrestrial animal and animal product undergoing quarantine. | Automobile/ specialized vehicle | 100.000 |
2 | Supervision of quarantine and isolation |
|
|
2.1 | Breeds (including aquatic animals) | Shipment | 800.000 |
2.2 | Commercial animals (including aquatic animals) | Shipment | 500.000 |
3 | Quarantine of animal products, animal feed and other products of animal origin, including aquatic animals, requiring physical examination (excluding testing fees) |
|
|
3.1 | Frozen animal product quarantine | Shipment | 200.000 |
3.2 | Quarantine of meat, offal, by-products and products from meat, offal and by-products which are fresh, smoked, dried, salted, chilled and canned; Sausages, pate, ham, fat and other animal products at primary processing stage; Fresh milk, yoghurt, butter, cheese, packaged milk, milk powder and dairy products; Fresh eggs, salted eggs, egg powder and egg products; poultry eggs for breeding, silkworm eggs; animal embryos and sperm; Meat meal, bone meal, blood meal, feather meal and other animal products in the form of raw materials; cattle feed, poultry feed and aquatic feed with animal-derived ingredients; Fish meal, fish oil, fish fat, shrimp meal, shellfish meal and other aquatic products used for production of cattle, poultry and aquatic feed; animal-derived ingredients in medicines: Snake venom, bee venom, pangolin scales, bear bile, animal glues, digestive enzymes and other animal-derived ingredients; Fresh, dried and salted animal skin; Fur skins and stuffed forms of animals such as tigers, leopards, civets, rabbits, otters and other animals; Horse tail hair, cow tail hair, pig hair, sheep wool and hairs of other animals; Feather of chickens, ducks, geese, peacocks and other birds; Animal teeth, horns, nails, tusks and bones; Edible bird's nests and products from swallows; Honey, royal jelly, beeswax; Silkworm cocoon | Shipment | 100.000 |
3.3 | Supervision and inspection of animals and animal products temporarily imported for re-export, transferred to another checkpoint and transited through Vietnam | Shipment | 65.000 |
IV | Slaughtering control fees |
|
|
1 | Buffaloes, cows, horses, donkeys and mules | Animal | 14.000 |
2 | Swine (weighing 15 kg or more), goats, sheep and ostriches | Animal | 7.000 |
3 | Swine (weighing less than 15 kg) | Animal | 700 |
4 | Rabbits and other animals of equivalent weight | Animal | 3.000 |
5 | Poultry (chickens, ducks, Muscovy ducks, geese) and birds of all species | Animal | 200 |
V | Fees for assessment of conditions of conditional agricultural and fishery business lines |
|
|
1 | Inspection of eligibility to produce veterinary medicines and aquatic veterinary medicines: |
|
|
| Any new establishment having 01 production line (or 01 workshop) or any operating establishment having 02 production lines (or 2 workshops) or more | Time | 1.025.000 |
| Any new establishment having 02 production lines (or 2 workshops) or more | Time | 1.300.000 |
| Any operating establishment having 01 production line (or 01 workshop) | Time | 700.000 |
2 | Assessment and certification of good manufacturing practice (GMP) for veterinary medicines and aquatic veterinary medicines; | Time | 18.000.000 |
3 | Assessment and certification of good manufacturing, laboratory and storage practices for veterinary medicines and aquatic veterinary medicines (for facility applying for GMP, GLP and GSP) | Time | 18.000.000 |
4 | Assessment and certification of good manufacturing and laboratory practices for veterinary medicines and aquatic veterinary medicines (for facility applying for GMP and GLP) or good manufacturing and storage practices for veterinary medicines and aquatic veterinary medicines (for facility applying for GMP and GSP) | Time | 17.000.000 |
5 | Assessment and certification of good laboratory and storage practices for veterinary medicines and aquatic veterinary medicines (for facility applying for GLP and GSP) or good laboratory practice for veterinary medicines and aquatic veterinary medicines (for facility applying for GLP) or good storage practice for veterinary medicines and aquatic veterinary medicines (for facility applying for GSP) | Time | 12.500.000 |
6 | Appraisal for issuance of registration number to a veterinary/aquatic veterinary medicine when applying for free sale |
|
|
| New registration | Type of medicine | 1.350.000 |
| Extension | Type of medicine | 675.000 |
| Amendment for a registered medicine (in case of change to formula, dosage form, administration, dose, indications, manufacturing process) | Time | 450.000 |
7 | Inspection and certification of orders for import of veterinary and aquatic veterinary medicines, and ingredients for veterinary and aquatic veterinary medicines (except for those used for research, testing and non-commercial purposes) | Order | 2.000.000 |
8 | Inspection and certification of orders for import of equipment and packages for manufacturing of veterinary/aquatic veterinary medicines | Order | 450.000 |
9 | Inspection of veterinary and aquatic veterinary medicine laboratories | Time | 2.480.000 |
10 | Supervision of veterinary and aquatic veterinary medicine testing | Type of medicine | 940.000 |
11 | Inspection of veterinary and aquatic veterinary medicine trading and importing facilities: |
|
|
| Trading facilities | Time | 230.000 |
| Importing facilities | Time | 450.000 |
12 | Appraisal of veterinary/ aquatic veterinary medicine testing documents | Type of medicine | 1.350.000 |
13 | Appraisal of veterinary/ aquatic veterinary medicine testing results | Type of medicine | 1.350.000 |
14 | Assessment and issuance of certificate of free sale (FSC), certificate of pharmaceutical product (CPP) and veterinary medicine export certificates | Type of medicine | 180.000 |
15 | Assessment of advertising contents about veterinary medicines, aquatic veterinary medicines and veterinary equipment | Time | 900.000 |
16 | Inspection of hygiene conditions in centralized animal husbandry facilities, animal and animal product processing and trading facilities; refrigerated warehouses for fresh and processed animals and animal products; centralized slaughterhouses; hatcheries and animal breeding facilities; animal markets; animal clinics; facilities producing animal-derived feed and other non-food animal products | Time | 1.000.000 |
17 | Inspection of hygiene conditions in animal and animal product quarantine facilities, small slaughter houses; small animal markets; and animal collecting facilities | Time | 450.000 |
18 | Physical inspection of quality of imported veterinary medicines | Shipment | 250.000 |
- The slaughter control fees mentioned in Section IV are inclusive of the fees for pre-slaughter veterinary clinical examination, carcass and offal examination and slaughter control stamping.
- The fees for assessment of conditions of conditional agricultural and fishery business lines mentioned in Section V are exclusive of testing fees./.
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