Thông tư 08/2018/TT-BTC về quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí trong hoạt động hóa chất do Bộ Tài chính ban hành

CIRCULAR

FEES FOR CHEMICAL AFFAIRS AND COLLECTION, SUBMISSION, MANAGEMENT AND USE THEREOF

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

Pursuant to Law on state budget dated June 25, 2015;

Pursuant to the Law on Chemicals dated November 21, 2007;

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on elaborating to a number of Articles of the Law on Fee and Charges;

Pursuant to Decree No. 113/2017/ND-CP dated October 09, 2017 of the Government on elaboration to a number of Articles of the Law on Chemicals;

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

At the request of the Director General of the Department of Tax Policy,

Minister of Finance promulgates on fees for chemical affairs and collection, submission, management and use thereof.

Article 1. Scope and regulated entities

1. Scope

This Circular prescribes fees for chemical affairs and collection, submission, management and use thereof.

2. Regulated entities

This Circular applies to:

a) Organizations and individuals applying for license and certificates in chemical affairs; approval of plans for preventing and responding to chemical hazards;

b) Competent regulatory agencies issuing license and certificates in chemical affairs; approval of plans for preventing and responding to chemical hazards;

c) Other organizations and individuals related to collection and submission of fees for chemical affairs under this Circular.

Article 2. Fee payers

Organizations and individuals shall submit fees as specified under this Circular upon applying for license and certificates in chemical affairs; approval of plans for preventing and responding to chemical hazards at competent agencies.

Article 3. Fee collectors

Fee collectors as referred to in this Circular are competent authorities capable of issuing license and certificates in chemical affairs; approval of plans for preventing and responding to chemical hazards according to Clause 4 Article 14 and Article 41 of Law on Chemicals, Decree No. 113/2017/ND-CP dated October 9, 2017 of the Government on elaborating to Law on Chemicals and amended, replaced documents (if any).

Article 4. Amount

1. Attached to this Circular is the Schedule for fees in chemical affairs.

2. Fees in chemical affairs shall be in Vietnam Dong (VND).

Article 5. Declaration and submission

1. Before the end of the 05th of every month, fee collectors must send the collected fee of the previous month to fee accounts waiting to be submitted to the budget at the State Treasury.

2. The fee collectors must declare collected fee monthly and make annual statements as specified in Clause 3 Article 19 and submit fees according Clause 2 Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on providing guidelines for a number of Articles of the Law on Tax Administration; The Law on amendments to a number of Articles of the Law on Tax Administration and Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government.

Article 6. Fee management and use

1. Fee collectors must fully submit the collected fee to the State budget according to applicable Annexes of the State budget. Expenditure on fee collection allocated by the State budget in the cost estimates of the collectors shall conform to policies and expenditure norm of the State budget as per law.

2. If the fee collectors are allowed to retain part of the collected amount to cover its operation expenditure according to regulations of the Government or Prime Minister on autonomy and self-responsible for use of personnel and expenditure on administrative management for regulatory authorities, retain 90% of the collected fees to pay for fee collection as specified in Clause 2 Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on elaboration to a number of Articles of the Law on Fee and Charges. The remaining 10% must be submitted to the State budget according to applicable Annexes of the State budget.

Article 7. Implementation

1. This Circular enters into force from March 12, 2018; replace Circular No. 170/2016/TT-BTC dated October 26, 2016 of Minister of Finance on fees for chemical affairs and collection, submission, management and use thereof.

2. Other contents regarding the collection, payment, submission, management, use of fees that are not mentioned in this Circular shall comply with provisions in the Law on Fee and Charges; Decree No. 120/2016/ND-CP dated August 23, 2016 of Government on elaborating to Law on Fees and Charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of Minister of Finance on elaborating to Law on Tax Administration; Law on amendments to Law on Tax Administration and Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government and Circular No. 303/2016/TT-BTC dated November 15, 2016 of Minister of Finance guiding printing, issuance, management and use of certificates for collection of fees and charges for state budget and amended, replaced documents (if any).

3. Organizations and individuals subject to incurring fees and relevant agencies are responsible for implementing this Circular. Difficulties that arise during the implementation should be reported to Ministry of Finance for further notice./.

SCHEDULE FOR FEES IN CHEMICAL AFFAIRS

(Attached to Circular No. 08/2018/TT-BTC dated January 25, 2018 of Ministry of Finance)

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