CIRCULAR

PROVIDING FOR THE COLLECTION LEVEL, THE REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF CHARGES, FEES IN THE BREEDING

Pursuant to the Ordinance on Charges and Fees No. 38/2001/PL-UBTVQH10, of August 28, 2001;

Pursuant to the Ordinance on Livestock breed No. 16/2004/PL-UBTVQH10, of March 24, 2004;

Pursuant to the Government’s Decree No. 08/2010/ND-CP, of February 05, 2010, on livestock feeds;

Pursuant to the Government’s Decree No. 132/2008/ND-CP, of December 31, 2008, detailing a number of articles of Law on product and goods quality;

Pursuant to the Government’s Decree No. 57/2002/ND-CP, of June 03, 2002 and Decree No. 24/2006/ND-CP, of March 06, 2006, detailing the implementation of the Ordinance on Charges and Fees;

At the proposal of Director of the Tax Policy Department;

...

...

...

Article 1. Subjects of remittance and agencies collecting charges, fees

1. When Vietnamese and foreign organizations or individuals have the requesting application to state management agencies or organizations, individuals which are assigned realization of license in the breeding by competent state agencies, they must pay fees; when their quality of export, import livestock feeds are checked, assessed, they must pay charges in accordance with guidance in this Circular.

2. The state management agencies of breeding and organizations, individuals which are assigned realization of license in the breeding by competent state agencies, have task to hold collection, remittance, management and use of charges and fees in the breeding in accordance with guidance in this Circular.

Article 2. The collection levels of charges and fees

1. The collection levels in the breeding are specified in the table of collection levels promulgated together with this Circular.

2. For other activities in the breeding related to conformity assessment, they are not required for charge collection but they will be collected according to service price mechanism is performed as prescribed in the Government’s Decree No. 132/2008/ND-CP, of December 31, 2008, detailing a number of articles of Law on product and goods quality;

3. Charges and Fees in the breeding are collected by Vietnam dong (VND).

Article 3. Organization of collection, remittance, management and use

1. Agencies collecting fees in the breeding shall remit 100% (one hundred percentage) of total receivable fees into the State budget according to current state budget index. Expenses related to grant of permit in the breeding shall be allocated by the State budget under the annual approved estimation.

...

...

...

2. Agencies collecting charges in the breeding are entitled to keep 85% (eighty five percentage) on the collected amounts to cover expenses for charges collection under contents of expense specified in the Government’s Decree No. 24/2006/ND-CP, of March 06, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP, of June 03, 2002 detailing the implementation of the Ordinance on charges and fees. Agencies collecting fees must remit the remaining amounts of 15% (fifteen percentage) into the State budget according to current state budget index.

3. Agencies collecting charges, fees in the breeding shall register, declare for remittance of charges, fees into the State budget as prescribed in the Circular No. 63/2002/TT-BTC, of July 24, 2002 and the Circular No. 45/2006/TT-BTC, of May 05, 2006 amending and supplementing the Circular No. 63/2002/TT-BTC, of July 24, 2002 of the Ministry of Finance guiding implementation of law on charges and fees.

4. For Agencies collecting charges in the breeding not invested by State or invested by State but have been transferred to organizations, individuals performing according to the principle of accounting, financial self-control, they are revenues not belong to the State budget. The collected charges are revenues of organizations, individuals collecting charges; these organizations, individuals have obligation to pay tax in accordance with current regulation of state based on the result of charges collection.

Article 4. Implementation organization

1. This Circular takes effect on June 01, 2013.

2. Other contents relating to collection, remittance, management, use, publicity of regime of collection of charges, fees not provided in this Circular shall comply with guides in the Circular No. 63/2002/TT-BTC, of July 24, 2002 of the Ministry of Finance guiding the implementation of the law provisions on charges and fees, the Circular No. 45/2006/TT-BTC, of May 25, 2006, amending and supplementing the Circular No. 63/2002/TT-BTC, of July 24, 2002, the Circular No. 28/2011/TT-BTC, of February 28, 2011, of the Ministry of Finance, guiding implementation of a number of articles of the Law on Tax Administration and the Government’s Decree No. 85/2007/ND-CP, of May 25, 2007 and the Government’s Decree No. 106/2010/ND-CP, of October 28, 2010 detailing the implementation of a number of articles of Law on tax administration, the Circular No. 153/2012/TT-BTC, of September 17, 2012 of the Ministry of Finance, guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget.

3. Organizations, individuals subject to charges, fees and concerned agencies shall implement this Circular. In the course of implementation, any arising problems should be reported timely to the Ministry of Finance for consideration and guidance.

...

...

...

THE TABLE OF CHARGES, FEE COLLECTION LEVELS IN THE BREEDING

Annex 1: Fees

No.

Name of Fee

Calculation unit

Collection level (VND)

1

Grant of permit for export and import of sperm and germ of livestock breed

...

...

...

120,000

2

Grant of permit for export and import of the environment to process and preserve sperm and germ of livestock breed

Once/ 01 breed

120,000

3

Grant of permit for export and import of livestock breed

Once/ 01 breed

120,000

...

...

...

Grant of permit for international exchange of valuable and rare livestock gen sources

Once/ 01 breed

120,000

5

Grant of permit for register of livestock feeds produced domestic in the list of livestock feeds allowed to circulate in Vietnam

Once / 01 code register / 01 product

120,000

6

Grant of permit for re-register of livestock feeds in the list of livestock feeds allowed to circulate in Vietnam

...

...

...

120,000

7

Grant of permit for change of livestock feeds information which have presented in the list of livestock feeds allowed to circulate in Vietnam

Once/ 01 product

120,000

8

Grant of permit for recognition of export and import livestock feed quality

Once/ 01 product

40,000

...

...

...

Grant of permit for export, import of livestock feeds to introduce in fairs, exhibitions

Once/ 01 product

40,000

10

Grant of permit for import of livestock feeds to produce or process for re-export

Once/ 01 product

40,000

11

Grant of permit for register for inspection and confirmation on livestock feeds quality

...

...

...

120,000

12

Grant of permit for register for assey, testing and verification of livestock feeds

Once/ 01 product

120,000

13

Grant of permit for assessment and recognition of new livestock feeds

Once/ 01 product

120,000

...

...

...

Grant of permit for export and import of preparations serving for breeding

Once/ 01 product

120,000

15

Grant of paper designating laboratory of livestock feeds, preservatives used in livestock feeds

Once

180,000

16

Grant of certificate training of taking sample of livestock feeds

...

...

...

80,000

Annex 2: Charges

No.

Name of charges

Calculation unit

Collection level

Charges for inspection and assessment on quality of consignment of export and import livestock feeds

...

...

...

Collecting by 0.095% of value of consignment (but not less than 285,000 dong, and not more than 9,500,000 dong)