Circular No. 112/2021/TT-BTC dated December 15, 2021 on fees and charges in aquaculture management and collection, submission, management, and use thereof

CIRCULAR

FEES AND CHARGES IN AQUACULTURE MANAGEMENT AND COLLECTION, SUBMISSION, MANAGEMENT, AND USE THEREOF

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

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

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

Pursuant to the Law on Fisheries dated November 21, 2017;

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

Pursuant to Decree No. 26/2019/ND-CP dated March 8, 2019 of the Government on guidelines for implementation of the Law on Fisheries;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on elaboration of the Law on Tax Administration;

Pursuant to Decree No.87/2017/ND-CP dated July 26, 2017 of the Government on functions, duties, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director of the Department of Tax Policies;

The Minister of the Ministry of Finance promulgates the Circular on fees and charges in aquaculture management and collection, submission, management, and use thereof.

Article 1. Scope and regulated entities

1. This Circular provides for the fees and charges, collection, management, and use of fees in the tariff for aquaculture management promulgated herewith.

2. This Circular applies to fee payers, fee-collecting organizations, and organizations or individuals related to the collection, submission, management, and use of fees in aquaculture management.

Article 2. Fee payers

Organizations or individuals applying for the inspection of aquaculture management from the competent authority shall pay the fees prescribed in this Circular.

Article 3. Fee-collecting organizations

1. The General Department of Fisheries

2. The Aquaculture Surveying, Testing and Accreditation Center (ASTAC).

3. Aquaculture management authority of provinces, centrally affiliated cities.

Article 4. Collection level

The collection level of aquaculture management complies with the tariff promulgated with this Circular.

Article 5. Declaration and submission of fees

1. No later than the 5th day of every month, the fee-collection organization shall send the collected fee of the previous month to the account for amounts pending transfer to state budget opened at the Vietnam State Treasury.

2. The fee-collecting organization shall declare and submit the collected fee by month and annual final accounts in accordance with the Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on detailing a number of articles of the Law on Tax Administration.

Article 6. Fee management and use

1. The fee-collecting organization shall submit all of the collected fees to the state budget, except for the case prescribed in Clause 2 of this Article. The budget for carrying out tasks and collecting fees shall be part of the estimated budget of the fee-collecting organization allocated by the state budget in accordance with the law on state budget expenditures.

2. Fee-collecting organizations that are public services providers or state agencies may use the collected fees to cover their operating costs in accordance with regulations prescribed in Clause 1 and Clause 2 Article 4 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on detailing and guiding the implementation of a number of articles of the Law on Fees and Charges; and 90% of such collected fees is used to cover the cost for the expenditures specified in Article 5 of Decree No. 120/2016/ND-CP. Submit 10% of the collected fee to the state budget in accordance with the chapters and subsections of the relevant state budget appendix.

Article 7. Implementation provisions

1. This Circular comes into force as of February 1, 2022

2. Revoke Circular No. 284/2016/TT-BTC dated November 14, 2016 of the Minister of the Ministry of Finance on fees and charges in aquaculture management and collection, submission, management, and use thereof and Circular No. 09/2018/TT-BTC dated January 25, 2018 of the Minister of the Ministry of Finance on Amendments to a number of articles of Circular No. 284/2016/TT-BTC.

3. Other contents related to collection, submission, management, use, receipts, publicity of collection mode that are not mentioned in this Circular shall comply with the Law on Fees and Charges; Decree No. 120/2016/ND-CP; Law on Tax Administration; Decree No. 126/2020/ND-CP; Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government on administrative procedures for State Treasury operation; and Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of the Ministry of Finance on guidelines for the printing, issuance, management, and use of receipts of fees and charges belonging to the state budget.

4. If any legal document referred to this Circular is amended, supplemented, or replaced, comply with its new edition.

5. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for research and additional guidance./.

TARIFF FOR AQUACULTURE MANAGEMENT

(Promulgated with Circular No. 112/2021/TT-BTC dated December 15, 2021 of the Minister of the Ministry of Finance)

Notes: The fees prescribed in Point 2 and Point 3 of the above tariff do not include travel expenses of the evaluating unit. The travel expenses shall be paid by the organization or individual who requested inspection in accordance with reality and regulations./.