Thông tư 116/2021/TT-BTC sửa đổi Thông tư 287/2016/TT-BTC quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí, lệ phí trong lĩnh vực năng lượng nguyên tử do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

on amendments to the Circular No. 287/2016/TT-BTC DATED nOVEMBER 15, 2016 OF THE MINISTER OF FINANCE providing for fees and charges in atomic energy sector, and collection, transfer, management and use thereof

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

Pursuant to the Law on Atomic Energy dated June 03, 2008;

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 elaborating and providing guidance on implementation of certain Articles of the Law on Fees and Charges;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 elaborating certain Articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 142/2020/ND-CP dated December 09, 2020 on implementation of radiation-related affairs and provision of auxiliary services for atomic energy application;

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

The Minister of Finance promulgates a Circular on amendments to Circular No. 287/2016/tt-btc dated November 15, 2016 providing for fees and charges in atomic energy sector and collection, transfer, management and use thereof.

Article 1. Amendments to Circular No. 287/2016/tt-btc dated November 15, 2016 of the Minister of Finance providing for fees and charges in atomic energy sector and collection, transfer, management and use thereof

1. Amendments to Article 3:

“The Vietnam Agency for Radiation and Nuclear Safety (affiliated to the Ministry of Science and Technology), Departments of Science and Technology of provinces or central-affiliated cities, agencies under the Ministry of Science and Technology and agencies under the People’s Committees of provinces and central-affiliated cities whose assignments include issuance of licenses, operation registration, certificates in atomic energy sector and approval for plan of responding to a Radiation and Nuclear Emergency shall be responsible for collecting fees and charges in accordance with regulations herein”.

2. Amendments to Clause 2 of Article 5:

"2. The collectors must monthly declare and transfer collected fees and charges and make annual statements of fees and charges in accordance with regulations of the Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration. The collectors shall wholly transfer collected fees and charges (according to the percentage set forth in Article 6 hereof) to state budget according to corresponding chapter, section and sub-section in the list of state budget entries."

3. Amendments to Clause 2 of Article 7:

“2. Other contents related to the collection, transfer, management and use of fees and charges, fee receipts and announcement of fee collection policies which are not provided for in this Circular shall be performed in conformity with regulations in the Law on Fees and Charges; the Government's Decree No. 120/2016/ND-CP, the 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 Operations and Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance providing for the printing, issuance, management and use of receipts of fees and charges under state budget".

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a) Amendments to Point 7:

No.

Description

Unit

Fee rate(VND)

7

Fees for processing of applications for the license for import or export radioactive substances

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Radioactive source with above-average radiation hazard

1 source or 1 lot of sources for use in 1 device

3.500.000

7.2

Radioactive source with average radiation hazard

1 source

1.000.000

7.3

Radioactive source with below-average radiation hazard

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500.000

b) Amendments to Point 4 of Section “Notes”:

“4. The fee for license renewal shall be equal to 75% of the fee for processing of an application for a license in the first time prescribed herein.”

Article 2. Implementation clauses

1. This Circular comes into force from February 05, 2022.

2. In case legislative documents referred to in this Circular are amended or replaced, the newer documents shall be applied.

3. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.

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