Number: 85 /2015/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, June 3, 2015
IT ' S SMART
Income regulation, recording mode, filing and management use fees, fees in chemical activity, and waste.
The Code of Chemical Law 06 /2007/QH12 November 21, 2007;
The Drug Enforcement Act. 23 /2000/QH10 December 9, 2000;
The French base for the fee and the number of charges. 38 /2001/PL-UBTVQH10 August 28, 2001;
The French base for management, use of weapons, explosive materials and digital support tools. 16 /2011/UBTVQH12 June 30, 2011 and French Order No. 07 /2013/UBTVQH13 July 12, 2013 amendment, adding some of the provisions of the Management Ordination, the use of weapons, explosive materials and the number of support tools. 16 /2011/UBTVQH12;
Base of Protocol 38 /2014/ND-CP May 6, 2014 The Government on the Management of Chemical Management of the Convention prohibits the development, production, possession, use and destruction of chemical weapons;
Base of Protocol 57 /2002/NĐ-CP 03 June 2002 and Decree Protocol 24 /2006/NĐ-CP March 6, 2006 the Government rules out the implementation of the ordinance of fees and fees;
Base of Protocol 108 /2008/NĐ-CP October 7, 2008 and Decree Protocol 26 /2011/ND-CP April 8, 2011 of the Government regulates the details and guidelines of some of the provisions of the Law of Chemicals;
Base of Protocol 39 /2009/NĐ-CP April 23, 2009 and US Digital Decree 54 /2012/NĐ-CP June 22, 2012 of the Government on Industrial Exploitation;
Base of Protocol 202 /2013/NĐ-CP November 27, 2013 of the Government on Fertilizer Management;
Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;
On the recommendation of the Chief of Tax Policy,
The Minister of Finance issued a degree of income regulation, revenue, filing, and management of the use of fees, fees in chemical activity such as the following:
What? 1. Object filed and expense, fee fee
1. Deliver a fee, fee
The organization, personally when filing a case of recommended organ-granting authority, certificates, certificates in chemical activity; approval of the Prevention Plan, forensic incident application, and approval of the Prevention Measure, the physical incident of chemical incidents. Pay the fees, the fees prescribed at this level.
2. Cost Authority, fee
The agency has the authority to grant licenses, certificates, validation papers in chemical activity; approval of the Prevention Plan, the Chemical Incident application and the approval of the Prevention Measure, the task of attempted chemical incidents that organizes the organization, submit, and manage the use. charge, the fee in the chemical activity according to the regulation at this level (the following is generally the toll body, the fee).
1. This is an executive order, which is at the expense of the charge, the fee in the chemical activity.
2. Charge, charge in the Chemical Activity of Vietnam (VNE).
What? 3. The organization, submit and manage use
1. Charge, the fee in chemical activity is a collection of state budgets.
2. The body that collects fees in the chemical activity of 100% (one hundred percent) of the total amount of fees is obtained into the state budget according to the current state budget. The costs associated with the cost of charge of the fee in the chemical activity are granted by the state budget under the annual review.
3. The toll agency in the chemical operation is left 90% (ninety percent) on the amount of fees obtained to cover the cost of the toll in accordance with the regulatory content at the No. 63 /2002/TT-BTC July 24, 2002 by the Ministry of Finance of the Guide to the implementation of the Law Regulation for fees and fees and Digital Information 45 /2006/TT-BTC May 25, 2006 amendment, Supplements Digital Information 63 /2002/TT-BTC July 24, 2002 of the Ministry of Finance. The remaining 10% (ten percent) of the toll is required to submit to the state budget according to the current state budget.
What? 4: Organization to execute
1. This message has been in effect since 20 July 2015.
2. Other content related to the collection, filing, management, which is publicly charged, the non-guided fee at this Smart is made in accordance with the guidance at the Digital Information. 63 /2002/TT-BTC July 24, 2002 and Digital News 45 /2006/TT-BTC May 25, 2006 amendment, Supplements Digital Information 63 /2002/TT-BTC July 24, 2002 by the Ministry of Finance of the Guide to the implementation of the law regulations on fees and fees; Digital Information. 156 /2013/TT-BTC November 6, 2013 by the Ministry of Finance directed the implementation of a number of provisions of the Tax Management Law; The Amendment Law, which complements certain provisions of the Tax Management Law and the Digital Protocol. 83 /2013/NĐ-CP July 22, 2013 by the Government and the Digital News 153 /2012/TT-BTC September 17, 2012 of the Ministry of Finance directed the printing, release, management and use of the types of certificates from the expense collection, state budget fees, and modified, supplemated (if available).
3. Organization, individuals belonging to the subject of charges, fees and related agencies responsible for this practice. During the implementation process, if there is an entangrium, the offer of organizations, the individual reflects in time to the Ministry of Finance for consideration, direction.