VCN – The Ministry of Finance has issued Circular No. 117/2018/TT-BTC amending and supplementing some articles of Circular 279/2016/TT-BTC stipulating rates, the regime of collection, remittance, management and use of fees for food safety and hygiene affairs; and Circular No. 118/2018 / TT-BTC regulating the rates, the regime of collection, remittance, management and use of fees for certification of origin of aquatic raw materials; fees for licensing of aquatic exploitation and activities
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According to Circular 117, the fee for assessing conditions for testing establishments, conformity certification organizations, and state inspection agencies on imported foods for the first assessment and expansion assessment shall be VND 28.5 million / application / establishment instead of VND 32 million as before. The fee for re-evaluation shall be VND 20.5 million.
Specifically, this Circular amended Part I; Point c, Section 1, Section 2, Part III and Part IV Fee Schedule in the food safety and hygiene affairs, enclosed with Circular No. 279/2016 / TT-BTC as follows:
Fees for processing applications for license to sell/ import foods, or applications for certificates or declaration in the field of food safety range from VND 300,000 to VND 3,000,000/application.
The lowest fee for verifying the satisfaction of eligibility requirements for practicing or trading in food safety-related sectors is VND 500,000 /application/establishment for processing applications for certificate of satisfaction of food safety requirements for small-scale production establishments which are granted certificate of eligibility for food safety and the highest rate is VND 28.5 million / application / establishment for first assessment of the conditions of testing establishments, conformity certification organizations and state inspection agencies for imported food.
Fee 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 is fixed at VND 1,100,000
Circular No. 117/2018 / TT-BTC also supplements Clause 3, Article 6 of Circular 279 as follows: "In case where the fee collector is an enterprise: The collected fees shall be the enterprise’s turnover. The fee collector may retain 100% of the collected fee amount to pay for fee collection and declare and pay value added tax and corporate income tax according to law provisions. The fee collector makes and delivers invoices to fee payers according to the Ministry of Finance's current regulations on issuance, management and use of invoices”.
With Circular No. 118/2018 / TT-BTC, the Ministry of Finance shall specify the rates, the regime of collection, remittance, management and use of fees for certification of origin of aquatic raw materials; fees for granting permits for aquatic exploitation and activities.
Accordingly, the fee for verifying and certifying the origin of aquatic raw materials is VND 150,000 VND + (tons of aquatic products x 15,000 VND / ton). This fee is VND 700,000 / application.
The fee for granting new fishing license is VND 40,000 / application and expansion or re-issuance is VND 20,000 / application. Change of license due to change in contents in the permit is 40,000 VND / application. The fee for granting new licenses for foreign fishing vessels is US$ 200 / time; expanding or reissue is US$ 100 / application. Change of license due to change of contents in the license fee at 200 US$/ application.
Circular 118 also stipulates that, collectors must transfer the collected fees of the previous month to the fee account to wait for the remittance to the budget opened at the State Treasury no later than 20th of every month
Fee and charge collectors shall declare and pay the collected charges and fees on a monthly basis and make annual settlement according to the guidance in Clause 3 of Article 19 and Clause 2 of Article 26 of Circular No. 156/2013 / TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration; Law amending and supplementing a number of articles of the Law on Tax Administration and Decree No. 83/2013 / ND-CP.
Regarding the management of charges, if fishing port management organization is a public non-business unit, 90% of the collected fee amount from verifying the origin of aquatic materials shall be used for contents specified in Article 5 Decree No. 120/2016 / ND-CP; and the remaining 10% shall be contributed to the state budget.
If a fishing port management organization is an enterprise, the collected fee is the turnover of the fishing port management organization. This organization may retain 100% of the collected fee amounts to cover the fee collection and has to declare and pay value added tax and corporate income tax according to law provisions.
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For fee and charge collectors, 100% of collected fees shall be contributed to the State budget. The expenditure for fee collection shall be ensured by the State budget in the estimation of the collector according to the regime and norm of State expenditures.
The two above Circulars take effect from 15 January, 2019.
By Hong Van/ Huyen Trang