MINISTRY OFFINANCE ---SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom – Happiness CIRCULAR PROVIDING FOR FEES FOR FOOD SAFETY AND HYGIENE AFFAIRS AND THE COLLECTION, TRANSFER, MAN
Trang 1MINISTRY OF
FINANCE
-SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom – Happiness
CIRCULAR
PROVIDING FOR FEES FOR FOOD SAFETY AND HYGIENE AFFAIRS AND THE
COLLECTION, TRANSFER, 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 Government's Decree No 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges;
Pursuant to the Government's Decree No 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, powers and organizational structure of Ministry of Finance;
At the request of the Director of the Tax Policy Department,
Minister of Finance promulgates this Circular to provide regulations on fees for food safety and hygiene affairs and the collection, transfer, management and use thereof
Article 1 Scope and regulated entities
1 This Circular provides regulations on fees for food safety and hygiene affairs under the
management of Ministry of Health and Ministry of Industry and Trade, and the collection, transfer, management and use thereof
2 This Circular applies to payers and collectors of the fees for food safety and hygiene affairs, and other organizations and individuals involved in the collection, transfer, management and use
thereof
Article 2 Payers
Any producers, traders, importers and exporters of foods must pay fees when they apply competent state agencies for issuance of certificates, declarations or inspection of food safety and hygiene conditions Conformity certification bodies, agencies or organizations that are designated to
perform state inspection of safety of imported foods, and testing laboratories must pay fees in conformity with regulations in this Circular when they apply competent state agencies for
verification of their operating conditions
Article 3 Collectors
Ministry of Health (Vietnam Food Administration), Ministry of Industry and Trade, Provincial Departments of Industry and Trade, Sub-departments of Vietnam Food Administration and other agencies that are assigned in accordance with regulations shall be responsible for collecting fees for food safety and hygiene affairs
Trang 2Article 4 Fee
Fees for food safety and hygiene affairs are prescribed in the Fee Schedule enclosed with this Circular
Article 5 Declaration and transfer of fees
1 Not later than the 05th day of every month, each collector must transfer the fees collected in the previous month into the designated state budget account which is opened at the State Treasury
2 The collectors shall declare and transfer collected fees on a monthly basis, and make statement of fees on an annual basis in accordance with regulations in Clause 3 Article 19 and Clause 2 Article
26 of the Circular No 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance guiding the implementation of a number of articles of the Law on tax management, the Law on amendments
to the Law on tax management and the Government's Decree No 83/2013/ND-CP dated July 22, 2013
Article 6 Management and use of fees
1 Each collector must pay the whole amount of collected fees to state budget, except for cases prescribed in Clause 2 of this Article Expenditure for fulfilling tasks and carrying out fee collection activities shall be covered by state budget and specified in the collector’s estimate in accordance with the policies and spending limits regulated by laws
2 If the collector is a public service provider or a state agencies that is provided with funding for operation derived from collected fees in accordance with regulations in Clause 1 Article 4 of the Government’s Decree No 120/2016/ND-CP dated August 23, 2016, that collector may retain 80%
of the sum of collected fees in order to cover its expenditures as prescribed in Article 5 of the Government’s Decree No 120/2016/ND-CP dated August 23, 2016 The remaining amount (20%) must be transferred to state budget according to chapters and sub-items of the applicable State Budget Index
Article 7 Implementation
1 This Circular shall come into force as of January 01, 2017 and supersede the Circular No
149/2013/TT-BTC dated October 29, 2013 by Minister of Finance providing for the fees for
management of food safety and hygiene, and the collection, transfer and management thereof
2 Other contents related to the collection, transfer, management and use of fees, receipts and announcement of regulations on the fee collection, 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 dated August 23, 2016, the Circular No 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance, the Circular by Minister of Finance providing for the printing, issuance, management and use of receipts of fees and charges which are the government revenues, and other documents on amendments and supplements thereof (if any)
3 Difficulties that arise during the implementation of this Circular should be promptly reported to Ministry of Finance for consideration./
PP MINISTER
Trang 3DEPUTY MINISTER
Vu Thi Mai
SCHEDULE OF FEES FOR FOOD SAFETY AND HYGIENE AFFAIRS
(Enclosed to the Circular No 279/2016/TT-BTC dated November 14, 2016 by Minister of Finance)
I
Fees for processing applications for license to sell/ import
foods, or applications for certificates or declaration in the
field of food safety
1
Fees for processing applications for certificate of declaration
of conformity or the accreditation of declaration of
compliance with food safety regulations in respect of foods
fortified with micronutrients or functional foods
application/ product
- Re-declaration application/ productVND 1,000,000/
2
Fees for processing applications for certificate of declaration
of conformity or the accreditation of declaration of
compliance with food safety regulations (except for foods
fortified with micronutrients or functional foods); food
additives; food processing aids; processed and packed foods,
devices and materials packing/ containing foods; applications
for certificate of declaration of conformity or the accreditation
of declaration of compliance with regulations in respect of
tobacco products
- First declaration application/ productVND 500,000/
- Re-declaration application/ productVND 300,000/
3
Fee for processing applications for declaration of imported
products (except for functional foods) for internal use by
producers, supermarkets or hotels ranked at 4 stars or above
VND 150,000/
application/ product
4 Fees for grant of certificate of imported foods shipment (excluding testing fees)
VND 1,500,000/
shipment + (number
of articles x VND 100,000), total fee shall not exceed VND 10,000,000/ shipment
Trang 45 Fees for processing applications for sale registration of quick-test kits for foods VND 3,000,000/application/ kit
II
Fees for verifying the satisfaction of eligibility
requirements for grant of certificates of imported foods
(Certificate of Free Sale, Certificate of Export, Medical
Certificate)
VND 1,000,000/ time/ certificate
III Fees for verifying the satisfaction of eligibility requirements for practicing or trading in food
safety-related sectors
1 Fees for processing applications for certificate of satisfaction of food safety requirements:
a For food trading establishments
VND 1,000,000/ application/ establishment
b For food & beverage service providers:
- Under 200 servings
VND 700,000/ application/ establishment
- From 200 servings or more VND 1,000,000/application/
establishment
c For food producers (except for producers of health supplements)
VND 3,000,000/ application/ establishment
d For producers of health supplements under the Good
Manufacturing Practices (GMP)
VND 22,500,000/ application/ establishment
2
Fees for processing applications for certificates of eligibility
of testing laboratories, conformity certification bodies and
Inspecting agencies of imported foods:
a First assessment/ extension assessment VND 32,000,000/
application/ unit
application/ unit
IV
Fees for verifying contents of television advertisements,
programs recorded on tapes, disks, software or other
materials, and documents used in the advertisement for
foods, food additives, and processing aids in medical
sector
VND 1,200,000/ time/
product
V Fees for processing applications for certificate of food safety knowledge application/ personVND 30,000/
Trang 5-This translation is made by L aw S oft and for reference purposes only Its copyright is owned by
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