Circular No. 24/2021/TT-BTC dated March 31, 2021 on rates, collection, payment, management and use of animal husbandry fees

CIRCULAR

ON RATES, COLLECTION, PAYMENT, MANAGEMENT AND USE OF ANIMAL HUSBANDRY FEES

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

Pursuant to the Law on Animal Husbandry dated November 19, 2018;

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 providing guidelines for a number of Articles of the Law on Fees and Charges;

Pursuant to the Government’s Decree No. 13/2020/ND-CP dated January 21, 2020 elaborating the Law on Animal Husbandry;

Pursuant to the Government’s Decree No. 69/2018/ND-CP dated May 15, 2018 on guidelines for a number of Articles of Law on Foreign Trade Management;

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Pursuant to the Government’s Decree No. 107/2016/ND-CP dated July 01, 2016 prescribing conditions for provision of conformity assessment services;

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, management and use of animal husbandry fees.

Article 1. Scope and regulated entities

1. This Circular provides for rates, collection, payment, management and use of animal husbandry fees, including fees for appraisal for issuance of agricultural material certificates and licenses; fees for appraisal of conditions of conditional agricultural business lines, and fees for appraisal for agricultural laboratory recognition or appointment and supervision, which are specified in the fee schedule enclosed therewith.

2. This Circular is applicable to payers and collectors of animal husbandry fees and other organizations and individuals involved in the collection, payment, management and use of animal husbandry fees.

Article 2. Fee payers and collectors

1. Organizations and individuals applying for procedures that incur a fee according to the fee schedule promulgated together with this Circular shall pay the fee.

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Article 3. Fee rates and fee exemption

1. Animal husbandry fee rates are provided for in the fee schedule promulgated together with this Circular.

a) Starting from the entry into force of this Circular to December 31, 2021 inclusive, applicable fee rates shall be 50% of the rates mentioned in the fee schedule enclosed therewith.

a) Starting from January 01, 2022 onwards, the fee rates mentioned in the fee schedule enclosed therewith shall apply.

2. Individuals from poor households, the elderly, persons with disabilities, people with meritorious services to revolutions; as well as organizations and individuals in communes with extreme socio - economic difficulties may be exempt from the fees provided for in the fee schedule enclosed therewith when applying for procedures that incur those fees.

Article 4. Fee declaration, collection and payment

1. Collectors shall transfer total amount of 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 payment and annual statement of collected fees in accordance with regulations of the  Law on Tax Administration, the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of the Law on Tax Administration and guiding documents.

Article 5. Fee management and use

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2. If a collector if a regulatory body provided with a predetermined funding for its operating expenditures derived from collected fees 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. 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 6. Implementation and implementation clause

1. This Circular comes into force from May 17, 2021.

2. Any aspect related to collection, payment, documents on collection and declaration of animal husbandry fees 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.

3. In case legislative documents cited in this Circular are amended or superseded, the newest documents shall apply.

4. Any difficulty arising during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration and guidance./.

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SCHEDULE OF ANIMAL HUSBANDRY FEES

 (Promulgated together with Circular No. 24/2021/TT-BTC dated March 31, 2021 by the Minister of Finance)

No.

Item

Calculation unit

Fee

 (VND)

I

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1

Appraisal for issuance of the license for import of feeds not declared on the web portal of the Ministry of Agriculture and Rural Development for adaptive nurturing, research, testing, use as analytical samples or production and processing of exported products

01 product/ purpose/ time

350.000

2

Appraisal for issuance of the license for exchange of genetic resources of precious and rare breeds for research, selection and production of new lines and breeds and business

01 genetic resource/ time

...

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3

Appraisal for issuance of the license for first-time import of male breeders, sperms and embryos of cattle

01 breed/ time

250.000

4

Appraisal for issuance of the license for export of livestock breeds and breed products included in list of breeds banned from export for scientific research, exhibition and advertising purposes

01 breed/ time

850.000

5

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01 product/ time

350.000

6

Recognition of new lines and breeds

01 line or breed/ time

750.000

II.

Appraisal of conditions of conditional agricultural business lines

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1

Appraisal for issuance of the certificate of eligibility for feed production (for cases requiring actual condition assessment)

01 facility/ time

5.700.000

2

Appraisal for issuance of the certificate of eligibility for feed production (for cases not requiring actual condition assessment)

- Appraisal for first application

- Appraisal for reissuance

01 facility/ time

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1.600.000

250.000

3

Assessment and supervision of maintenance of eligibility for feed production

- By Department of Livestock Production

- By Departments of Agriculture and Rural Development

01 facility/ time

4.300.000

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4

Appraisal for issuance of the certificate of eligibility for large-scale farming

- Appraisal for first application

- Appraisal for reissuance

- Assessment and supervision of maintenance of eligibility

01 facility/ time

2.300.000

250.000

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5

Appraisal for issuance of the certificate of registration of animal husbandry certification services

- Appraisal for first application and application for amendment

- Appraisal for reissuance

01 facility/ time

630.000

250.000

6

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- Appraisal for first application and application for amendment

- Appraisal for reissuance

01 facility/ time

630.000

250.000

III

Appraisal for recognition or appointment and supervision of agricultural laboratories

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1

Appraisal for appointment and recognition of animal husbandry laboratories

01 laboratory/ time

5.900.000

2

Appraisal for amendment to appointed scope of animal husbandry laboratories (for cases not requiring actual condition assessment)

01 laboratory/ time

1.200.000

3

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01 laboratory/ time

5.900.000

4

Appraisal for reissuance of decisions on appointment of animal husbandry laboratories

01 laboratory/ time

250.000

Note: The rates mentioned in Section II and Section III of this fee schedule are exclusive of travel expenses of the assessment team. Actual travel expenses shall be covered by applicants according to regulations./.