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Circular 36/2014/tt-Btc: Income Rules, Currency, Payment, Management And Use Of Records Appraisal Fee Certificate For Biosafety Of Gmo Crops

Original Language Title: Thông tư 36/2014/TT-BTC: Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thẩm định hồ sơ cấp Giấy chứng nhận an toàn sinh học đối với cây trồng biến đổi gen

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Number: 36 /2014/TT-BTC
Hanoi, March 24, 2014


Scale regulation, record mode, submit, manage and use case appraisal charges

level of biological safety certificates for genetically modified crops.


The French base for the fee and the number of charges. 38 /2001/PL-UBTVQH10 August 28, 2001;

Base of Protocol 57 /2002/NĐ-CP June 3, 2002 and Decree No. 24 /2006/NĐ-CP June 6, 2006, the Government rules the law enforcement and fees;

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 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, 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 certificate of biosafety records for the plants that transform the gene as follows:

What? 1. Object filed and expense

1. The filing object

The organization, the individual registered to grant biological safety certificates to genetically modified crops must charge a certificate of biological safety certificate for genetically modified crops in the direction of this information.

2. Cost Authority

The State Administration of the Ministry of Natural Resources and the Environment for the Ecological Safety Certification for genetically modified crops by the Ministry of Conservation of Biodiversity (Biodiversity Conservation Bureau of the Directorate of the Environment) is responsible for organizing the collection, filing, management, and use of the appraisal fee. The Certificate of Biosafety Certificate for genetically modified crops is prescribed in this same way.

What? 2. Cost of toll

1. The toll-rate appraisal of a bio-safety certificate for genetically modified crops is 70,000,000 hands/01 times the appraisal.

2. Charge of the Certificate of Biosafety Certificate Certificate for Genetically Modified Crops in Vietnam (VNE).

What? 3. The filing deadline

The deadline for the filing of a Certificate of Acute Safety Certificate after the year (05) days since receiving the document's written notice of receiving the filing accepted the registration record is valid.

What? 4. Foundation, file and manage

1. The primary school appraisal fee for the biological safety certificate for genetically modified crops is a collection of state budgets.

2. The toll-rate appraisal of the Certificate of Biosafety Certificate for genetically modified crops is left 80% (eighty percent) of the proceeds to cover the cost of the appraisal and toll on the following content:

a) The payment for the individual directly performs the appraisal and toll work: wages, wages, salary allowers, prescribed donations are charged on wages (health insurance, social insurance, unemployment insurance and fee unions), except for the benefit of the payment. 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 execution of appraisal and toll work; fixed asset depreciation to perform work, service, toll.

d) Procurement of supplies, raw materials and other expenses directly related to the implementation of the appraisal and toll;

) Utilities, equipment serving as appraisers in the conditions of the toll or not sufficient to serve the appraisal.

e) The cost for the company to hold case appraisal sessions of the Certificate of Biocertification for Genetically Modified Crops, the prescribed level 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 directed the construction and allocation of funds to be built and allocated funds to the subject matter, scientific and technological projects using state budgets and modified, complementary or alternative documents (if available).

g) The appraisal of the expert nest, the prescribed level at the Digital Information 27 /2003/TT-BTC April 1, 2003 of the Ministry of Finance guidelines for the financial mechanism for consulting, countermeasures, and social supervision of the Vietnam Society of Science and Engineering and the revised, complementary or alternative documents (if any).

h) Praise, welfare for cadres, employees directly implementing the appraisal and toll in the unit according to the one-year average principle, a maximum of no more than 3 (three) months of food execution if the record number this year is higher than the previous year and maximum. by 2 (two) months of food made if the number of this year was lower or the previous year.

3. Total proceeds left 20% (twenty per cent) of the toll body having to submit to the state budget according to the chapter, the item of the current state budget item.

What? 5: Organization to execute

1. This message has been in effect since 15 May 2014.

2. Other content related to the collection, filing, management, which publicly set the non-guided fee collection at this Smart is made in accordance with the guidance at Digital Information. 63 /2002/TT-BTC July 24, 2002, and Digital News 45 /2006/TT-BTC April 25, 2006, revised, Supplements 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. 156 /2013/TT-BTC 06/11/2003 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, direction.



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