Number: 106 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, August 8, 2014
IT ' S SMART
Scale scale, record mode, submit, manage, and use appraisal fees
Paper-grade records confirm that the genetically modified plants are eligible for use.
Food, food, food.
The French base for the fee and the number of charges. 38 /2001/PL-UBTVQH10 August 28, 2001;
Base of Protocol 69 /2010/NĐ-CP June 21, 2010 and Decree No. 108 /2011/NĐ-CP November 30, 2011 of the Government on Biosafety with genetically modified organisms, genetic specimens and products of genetically modified organisms;
Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government regulates the function, mandate, jurisdiction 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, management, and use of a paper-grade appraisal fee that confirmed that the genetically modified plants are eligible for use as food, livestock feed as follows:
The organization, the individual registration of the Certificate of Genetically Modified Plant that is eligible for use as food, livestock feed must be charged with a Certificate of Prescribed Identification of genetically modified plants that are eligible for use as food, feed-based food. I mean, here's the message.
The unit was tasked by the Ministry of Agriculture and Rural Development tasked with organizing the organization, collecting fees responsible for organizing the collection, filing, management, and use of a paper-grade appraisal fee that confirmed the genetically modified plants that are eligible for use as food, herding food. It ' s a regulation of this kind of information.
The filing deadline for the filing of a Certificate of Certificate of Genetically Modified Plants is eligible for use as a food, the slog-fed food is the year (05) the day, since receiving a written notice of the agency's adoption agency accepted the registration records as a result. valid.
1. The toll-rate appraisal of a Certificate of Genetically Modified Plants is eligible for food consumption, the livestock feed is 120,000,000 hands/01 times the appraisal.
2. Charge of a Certificate of Certificate of Certificate of genetically modified plants using food, livestock feed obtained by the Vietnamese.
1. Charge of a Certificate of Certificate of Certificate of genetically modified plants that are eligible for food, livestock feed is a collection of state budgets.
2. The toll agency is left 90% (ninety percent) of the amount of fees obtained to cover the cost of the appraisal and toll work, according to the following content:
a) The payment for the individual directly performs the appraisal and toll work: wages, wages, salaries, allowable donations are charged on wages (health insurance, social insurance, unemployment insurance, and toll-fee unions); unless the salaries are paid. the cost of salaries for the cadres, the public enjoyed a salary from the state budget according to the regulatory regime;
b) Direct service costs for the implementation of appraisal and toll work such as: stationing office, office supplies, communications, electricity, water, work costs (travel costs, housing rent, housing money) according to standards, current levels;
c) Permanent repairs, large repairs of property, machinery, direct service equipment for the implementation of the appraisal, toll; fixed asset depreciation to the implementation of the appraisal and toll;
d) Procurement of supplies, raw materials and other expenses directly related to the implementation of the appraisal and toll;
The cost of holding appraisal meetings (including the review, the appraisal report) the Certificate of Certificate of Genetically Modified Plants is eligible for use as food, feed-in-regulation at the Digital Federal Information 44 /2007/TT-BTC-BKHCN 07/5/2007 of the Ministry of Finance and the Ministry of Science and Technology guidate the construction and allocation of funds for funding with the subject matter, the scientific and technological project using state budgets and modified, complementary or alternative documents (if any);
e) Praise, benefits for cadres, employees directly perform the appraisal and toll in the unit according to the one-year average principle, a maximum of no more than 3 (three) months of pay if this year ' s number is higher than the previous year and maximum. by 2 (two) months of food made if the number of this year is lower than or equal to the previous year after ensuring the costs specified at the point a, b, c, d and this clause.
3. The amount of the toll is remaining 10% (ten percent), the toll body must submit to the state budget according to the chapter, item, subsection of the current state budget item.
1. This message has been in effect since September 25, 2014.
2. Other content related to the collection, filing, management, public filing of a collection of paper-grade appraisal of the Certificate of Genetically Modified Plants eligible for use as food, non-regulation livestock feed at this Smart is done in the same direction. It ' s in the Digital 63 /2002/TT-BTC 24/7/2002 of the Ministry of Finance directed the implementation of the legal provisions for fees and fees; Digital Information. 45 /2006/TT-BTC April 25, 2006, revised, Supplements Digital 63 /2002/TT-BTC 24/7/2002; Digital News 156 /2013/TT-BTC 06/11/2013 by the Ministry of Finance directed to enforce certain provisions of the Tax Management Law, Amendment Law, additional provisions of the Tax Management Law and the Digital Protocol. 83 /2013/NĐ-CP 22/07/2013 by Government; Digital News 153 /2012/TT-BTC September 17, 2012 of the Ministry of Finance guidelines for the release, use of evidence from toll, state budget fees, and modified, complementary or alternative documents (if available).
3. Organization, individuals belonging to the filing object 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, guidelines.
Đỗ Anh Tuan