MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No.: 75/2020/TT-BTC | Hanoi, August 12, 2020 |
CIRCULAR
AMENDMENTS TO CIRCULAR NO. 279/2016/TT-BTC DATED NOVEMBER 14, 2016 OF MINISTER OF FINANCE PRESCRIBING FOOD SAFETY AND HYGIENE FEES AND COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF
Pursuant to the Law on fees and charges dated November 25, 2015;
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 fees and charges;
The Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and organizational structure of the Ministry of Finance;
For implementation of the Directive No. 11/CT-TTg dated March 04, 2020 of the Prime Minister on urgent objectives and solutions for assisting businesses facing difficulties and assurance of social welfare amid Covid-19 pandemic;
At the request of the Director of the Tax Policy Department;
The Minister of Finance promulgates a Circular providing amendments to the Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance prescribing food safety and hygiene fees and collection, transfer, management and use thereof.
Article 1. Amendments to Circular No. 279/2016/TT-BTC dated November 14, 2016
1. Article 4 is amended as follows:
“Article 4. Fees
The rates of food safety and hygiene fees are as follows:
1. From August 12, 2020 to December 31, 2020, rates of food safety and hygiene fees will be equal to 90% of the rates prescribed in the Schedule of food safety and hygiene fees annexed to this Circular.
2. From January 01, 2021 onwards, food safety and hygiene fees will be paid at the rates prescribed in the Schedule of food safety and hygiene fees annexed to this Circular”.
2. Clause 2 Article 6 is amended as follows:
“2. If the collector is a public service provider or a state regulatory authority that is provided with a pre-determined funding for covering its operating expenses from collected fees in accordance with regulations in Clause 1 Article 4 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, it may retain 70% of total amount of collected fees in order to cover its expenditures as prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016. The remaining amount of collected fees (30%) must be transferred to state budget according to chapters and sub-items of the current State Budget Index”.
Article 2. Effect
1. This Circular comes into force from August 12, 2020. The provisions in Clause 2 Article 1 hereof will become effective from October 01, 2020.
2. The following regulations will be abrogated:
a) The Schedule of food safety and hygiene fees annexed to the Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance prescribing food safety and hygiene fees and collection, transfer, management and use thereof.
b) Article 1 of the Circular No. 117/2018/TT-BTC dated November 28, 2018 of the Minister of Finance providing amendments to Circular No. 279/2016/TT-BTC dated November 14, 2016.
3. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.
| PP MINISTER |
SCHEDULE OF FOOD SAFETY AND HYGIENE FEES
(Enclosed to the Circular No. 75/2020/TT-BTC dated August 12, 2020 of the Minister of Finance)
No. | Type of fee | Fee rate |
I | Fees for processing of applications for license to sell/ import foods, or applications for certification or declaration in food safety sector |
|
1 | Fees for processing of applications for registration of product declaration with respect to health supplements, medical foods, foods for special dietary uses and nutritional products for children aged 0-36 months | VND 1,500,000/ application/ product |
2 | Fees for processing of applications for registration of product declaration with respect to mixed food additives with new uses and food additives which are not included in the list of permitted food additives or serve users other than the ones prescribed by the Ministry of Health | VND 500,000/ application/ product |
3 | Fees for certification of imported foods shipment (excluding testing fees): |
|
| - For normal inspection | VND 300,000/ shipment |
| - For tightened inspection | VND 1,000,000/ shipment + (number of articles x VND 100,000, from the 2nd article); total fee shall not exceed VND 10,000,000/ shipment |
4 | Fees for processing of applications for sale registration of food safety rapid test kits | VND 3,000,000/ application/ test kit |
II | Fees for assessment of applications for certificates of exported foods (certificate of free sale, certificate of exportation, health certificate) | VND 1,000,000/ application/ certificate |
III | Fees for verifying the satisfaction of eligibility requirements for practicing or trading in food safety sector |
|
1 | Fees for processing applications for certificate of satisfaction of food safety requirements: |
|
a | For food trading establishments | VND 1,000,000/ application/ establishment |
b | For food & beverage service providers: |
|
| - Less than 200 servings | VND 700,000/ application/ applicant |
| - Of 200 servings or more | VND 1,000,000/ application/ applicant |
c | For food producers (except for producers of health supplements) |
|
| For small food producers granted certificate of satisfaction of food safety requirements | VND 500,000/ application/ applicant |
| For other food producers granted certificate of satisfaction of food safety requirements | VND 2,500,000/ application/ applicant |
d | For producers of health supplements according to GMP instructions | VND 22,500,000/ application/ applicant |
2 | Fees for processing of applications for certificates of eligibility of testing laboratories, conformity certification bodies and inspecting agencies of imported foods: |
|
a | First assessment/ extension assessment | VND 28,500,000/ application/ applicant |
b | Re-assessment | VND 20,500,000/ application/ applicant |
IV | Fees for assessment of contents of television advertisements, programs recorded on tapes, disks, software or other materials, and documents used in advertisement for foods, food additives, and processing aids in medical sector | VND 1,100,000/ application/ product |
V | Fees for processing of applications for certificate of food safety knowledge | VND 30,000/ application/ person |
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Circular 75/2020/TT-BTC amending Circular 279/2016/TT-BTC stipulating the collection rate, mode of collection, payment, management and use of fees in food safety and hygiene by the Ministry of Finance promulgated
Tóm tắt
Cơ quan ban hành | Bộ Tài chính |
Số hiệu | 75/2020/TT-BTC |
Loại văn bản | Thông tư |
Người ký | Vũ Thị Mai |
Ngày ban hành | 2020-08-12 |
Ngày hiệu lực | 2020-08-12 |
Lĩnh vực | Thuế - Phí - Lệ Phí |
Tình trạng | Còn hiệu lực |