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Circular No. 223/2012/tt-Btc: Regulation Mode, Lodging And Usage Management Fees In The Field Of Plant Protection

Original Language Title: Thông tư 223/2012/TT-BTC: Quy định chế độ thu, nộp và quản lý sử dụng phí, lệ phí trong lĩnh vực bảo vệ thực vật

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FINANCE MINISTRY
Number: 223 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, December 24, 2012

IT ' S SMART

Process mode filing, file and management use charge, fee fee

in the field of plant protection

____________

Food Safety Law.

The French base is ordered and charged.

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 02 /2007/NĐ-CP 05/01/2007 of the Government Regulation of plant censorship;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;

Base Decision Base 10 /2010/QĐ-BTC October 10, 2010 by Prime Minister of the Prime Minister provides for free-circulation certification for export and import goods;

On the recommendation of the Director of Tax Policy;

The Minister of Finance issued a degree of income regulation, revenue, filing, and management of the use of fees, fees in the field of plant protection as follows:

What? 1. Deliver a fee, fee

Organizations, individuals (indiscriminated in water or abroad) when administered by the state regulatory authority to perform work on protection, plant testing, plant protection for plant protection, food safety checks and other activities in the country ' s health care system. The area of the protection of the plant (known as the protection of plants) is required to pay a fee, the prescribed fee for this information.

What? 2. Level

1. The rate of toll, the fee in the field of food protection is specified in particular at the Issued Income of accordance with this Information.

2. Charge, charge in the field of food protection in Vietnam (VNE).

What? 3. The organization, submit and manage use

1. Charge, the fee in the field of food protection is a collection of state budgets.

2. The toll body, the fee in the field of food protection is responsible for registration, prescribation of charges, fees to the state budget by regulation at No. 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 July 2002 by the Ministry of Finance directed the implementation of the law of fees and fees.

3. The cost agency, the fee in the field of plant protection is administered as follows:

a) The cost of the toll, the fee in the field of protection of plants being cited for the expense of the fee, the fee before the filing of the state budget by the rate (%) on the total fee, the actual fee is as follows:

-The fee in the field of plant protection is left: 20% (twenty percent);

-The fees in the field of plant protection are left: 80% (eighty percent).

b) The blisters of the money state budget, the remaining fee (the total amount of charge, the actual fee obtained, minus the number left at the rate of regulation at this point of a paragraph):

-The fee in the field of food protection must submit to the state budget: 80% (eighty percent);

-The fees in the field of plant protection must submit to the state budget: 20% (twenty percent).

4. The toll, charge in the field of food protection used the amount left in proportion (%) stipulated at the point a 3 This Article to cost the toll, the fee in the field of protection of the plant with the following specific genus content:

a) The cost of salaries or wages, allowable allowable allowable payments, overtime, overtime, wage-payment contributions, labour money (including outsourcing labor) serving the toll, tax-based fees. The current level.

b) The genus is subject to uniform or protection of labour for the labour of carrying out the toll, the fee according to the regulatory regime (if any).

c) The cost of serving for the collection, fees such as: office supplies, telephone, electricity, water, work fees, fee work; print (purchase) declaration, license, other categories of standard according to standard, standard definition.

d) Permanent repairs, large repairs of property, machinery, equipment for toll, fee.

e) The conference, workshop, training practice, advertising propaganda serves the toll, the fee.

g) Procurement of supplies, materials, equipment, work tools and other expenses according to the approved authorship approved by the authority.

h) Praise, welfare for cadres, employees directly performing jobs, services and fees, the fee in unit per unit per year, a maximum of no more than 3 (three) months of food execution if the record number is higher than the previous year and year. the maximum of 2 (two) months of food is available if the record number this year is lower than or equal to the previous year.

The cost of the charge, the fee in the field of the protection of the plant to be managed, use the amount of charge, the fee to be left on the right purpose, which is legally valid.

Periodically following the provisions of the Department of Food Protection, the toll agencies, the fee in the field of food protection is based on the approved bill annually (divided by month, quarter), if the amount is cited in accordance with the rule rate. This is a lot more than the expected amount of the approved bill, and it has to pay the difference to the Department of the Food Protection Bureau's account so that the Bureau does the conditioning for subordinated units that are not sufficient for operational assurance.

The Bureau of Plant Protection is added to the deposit account at the State Treasury where the headquarters are to be funded, the fee between the internal units. The annual account balance is transferred to the following year.

5. Total charges, the cost of the proceeds, after the exorcated number is used to cover the toll, the fee in proportion to the specified rate, the amount left by the toll, the fee must be filed into the state budget according to the current State Budget Table.

What? 4: Organization execution:

1. This message has been in effect since 07/02/2013. Replace Digital 110 /2003/TT-BTC November 17, 2003, of the Ministry of Finance, which regulates the revenue, submitted and managed the use of the fee, the charge of the protection of the plant, and the management of the drug protection.

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 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. 28 /2011/TT-BTC February 28, 2011 of the Ministry of Finance directed to enforce certain provisions of the Tax Management Law, the guiding implementation of the digital decree 85 /2007/NĐ-CP 25 May 2007 and Decree No. 106 /2010/NĐ-CP October 28, 2010.

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.

KT. MINISTER.
Chief.

(signed)

The dancer.