Circular 154/2013/tt-Btc: Income Rules, Submission, Management And Use Of Fees To Manage Food Safety And Hygiene

Original Language Title: Thông tư 149/2013/TT-BTC: Quy định mức thu, nộp, quản lý và sử dụng phí, lệ phí quản lý an toàn vệ sinh thực phẩm

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Number: 149/2013/TT-BTC
Hanoi, October 29, 2013


Scale, submit, manage, and use fees,

Food safety management fee.


Food Safety Law Base 55 /2010/QH12 June 17, 2010;

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 03, 2002 of the Government rules the implementation of the ordinance of fees and fees and the Digital Decree. 24 /2006/NĐ-CP March 06, 2006 of the Government amended, adding some of the provisions of the Digital Protocol. 57 /2002/NĐ-CP June 3, 2002;

Base of Protocol 38 /2012/NĐ-CP April 25, 2012 of the Government Regulation details the implementation of some of the provisions of the Food Safety Law;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 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 the Ministry of Information that regulates the fall, file, management and use of fees, the cost of management of food hygiene, as follows:

What? 1. Deliver a fee, fee

The organization, Vietnamese and foreign individuals produce, business, imports of food licensed by the State Agency with certificate of certification, validation, examination of food safety hygiene and food safety hygiene testing must be paid, subject to the procedure. Food safety management fees are regulated at this level.

What? 2. Level

1. The rate of toll, the cost of safe management of food hygiene is specified in particular at the Issued Income of accordance with this Information.

2. Charge, charge of the safety of food hygiene in food collected in Vietnam (VNE).

What? 3. The organization, submit and manage use

1. Charge, the cost of safe management of food hygiene is a collection of state budgets.

2. The toll agency was quoted 90% (ninety percent) of the total amount of the actual fee paid to cover the cost of the toll in the following content:

a) The cost of the salaries (public money), allowable allowable repayments, the overtime of government administration; the protection of labor and equivalers of labor under the regulatory regime; professional fostering; Pay-for-wages, public wages (including outsourcing labour) serving a toll-free operation (except for the cost of salaries for cadres, the public who has benefited from the state budget) according to the regulatory regime;

b) Direct costs serve for the expense of such fees: office supplies, telephone, electricity, water, work fees, fee jobs; print (purchase) declaration, license, other types of standards according to standard, standard definition;

c) Permanent repairs, large repairs of property, machinery, equipment for the toll;

The procurement of supplies, materials, equipment, work tools, and other expenses associated with the cost-of-payment work approved by the competent authority;

e) Detail the appraisal profile, the genus for the operation of the appraisal Council, the review under the decision of the competent grant.

f) Chi for the propagation of food safety management.

The fee was left 90% (ninety per cent) to cover the cost of the fee after the decision was made in accordance with the stipulation, if not spent in the year being allowed to move to the next year to continue the rule of regulation.

The total amount of money is obtained, after the amount of money is cited by the stipulation rate at paragraph 2; the remaining 10% (ten percent) of the toll must be filed into the state budget under the current State Budget Table.

3. The body costs 100% (one hundred percent) of the total amount of fees obtained into the state budget according to the current State Budget Table.

4. The case of fees obtained from non-state or investment-state services but transferred to the organization, the individual implemented by the principle of accounting, financial autonomy, is a non-state budget. The proceeds are the organization's revenue, the individual toll toll; the organization, the individual toll is obliged to pay tax on the state's current regulation on the toll results.

What? 4: Organization execution:

1. This message has been in effect since December 16, 2013. Number Decision Repeal 80 /2005/QĐ-BTC November 17, 2005, of the Secretary of the Treasury for the regulation of the revenue, filing, management and use of fees, the cost of managing the food safety quality of food and the digital decision. 57 /2006/QĐ-BTC October 19, 2006 on the revision of the toll fee, the fee management of the quality of food safety sanitation at the Decision Digital Decision 80 /2005/QĐ-BTC November 17, 2005, of the Minister of Finance.

2. Other content related to the collection, filing, management, use, public charging, the non-guidance fee at this Notice is made in accordance with the guidance at 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. 28 /2011/TT-BTC February 28, 2011 of the Ministry of Finance directed the implementation of a number of provisions of the Tax Management Law, the Digital Protocol implementation guide. 85 /2007/NĐ-CP May 25, 2007 and Decree No. 106 /2010/NĐ-CP October 28, 2010 by the Government Regulation the implementation of some of the provisions of the Tax Management Law; Digital Information. 153 /2012/TT-BTC September 17, 2012 by the Ministry of Finance guidelines for the release, use of evidence from toll, state budget fees; Digital News, $2billion. 64 /2013/TT-BTC May 15, 2013 of the Ministry of Finance Guide to Digital Protocol 51 /2010/NĐ-CP May 14, 2010 The Government provides for the bill of sale of goods, services, and amendments.

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.



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