CIRCULAR

PROVIDING FOR RATES, COLLECTION, PAYMENT, MANAGEMENT AND USE OF CHARGES AND FEES IN CHEMICAL BUSINESS

Pursuant to the Law on Chemicals No. 06/2007/QH12 dated November 21, 2007;

Pursuant to the Law on Drug prevention and fight No. 23/2000/QH10 dated December 09, 2000;

Pursuant to the Ordinance on Charges and fees No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

Pursuant to the Ordinance on the management and use of weapons, explosives and supportive gadget No. 16/2011/UBTVQH12 of June 30, 2011 and the Ordinance No. 07/2013/UBTVQH13 dated July 12, 2013 providing amendments to a number of articles of the Ordinance on the management and use of weapons, explosives and supportive gadget No. 16/2011/UBTVQH12;

Pursuant to the Decree No. 38/2014/NĐ-CP dated May 06, 2014 by the Government on the management of chemicals under control of Convention on the Prohibition of the Development, Production, Stockpiling and Use of Chemical Weapons and on their Destruction;

Pursuant to the Decree No. 57/2002/NĐ-CP dated Lune 03, 2002 and the Decree No. 24/2006/NĐ-CP dated March 06, 2006 by the Government detailing the implementation of the Ordinance on Charges and fees;

...

...

...

Pursuant to the Decree No. 39/2009/NĐ-CP dated April 23, 2009 and the Decree No. 54/2012/NĐ-CP dated June 22, 2012 by the Government on industrial explosives;

Pursuant to the Decree No. 202/2013/NĐ-CP dated November 27, 2013 by the Government on the management of fertilizer;

Pursuant to the Decree No. 215/2013/NĐ-CP dated December 23, 2013 by the Government defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance

At the request of the Director of the Tax Policy Department,

The Minister of Finance promulgates the Circular providing for rates, collection, payment, management and use of charges and fees in chemical business as follows:

Article 1. Charge/fee payers and collecting agencies

1. Charge/fee payers

Any organization/individual applying for a license or a certificate relating to chemical business; any organization/individual applying for approval for the Plan or Measures for chemical emergency response and prevention shall pay the charges and fees prescribed in this Circular.

2. Charge/fee collecting agencies

...

...

...

Article 2. Charge and fee rates

1. The Table of chemical business charge and fee rates is enclosed with this Circular.

2. Charges and fees for chemical business shall be paid in Vietnam dong (VND).

Article 3. Collection, management and use of charges and fees

1. Charges and fees for chemical business are government revenues.

2. The agency in charge of collecting fees for activities relating to chemical business shall transfer 100% of total amount of collected fees to the state budget according to the current Table of contents of the state budget. Funds for the activities relating to the collection of fees relating to chemical business are provided from the state budget according to the approved annual estimates.

3. The agency in charge of collecting charges for activities relating to chemical business may retain 90% of total amount of collected charges to pay for the collection activity according to the expenses specified in the Circular No. 63/2002/TT-BTC dated July 24, 2002 by the Ministry of Finance and the Circular No. 45/2006/TT-BTC dated May 25, 2006. The remaining (10% of the total amount) shall be transferred to the state budget according to the current Table of contents of the state budget.

Article 4. Organization

1. This Circular comes into effect from July 20, 2015

...

...

...

3. Organizations/individuals being charge/fee payers and relevant agencies are responsible for implementing this Circular. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for solution./.

PP. THE MINISTER
THE DEPUTY MINISTER




Vu Thi Mai

TABLE OF CHEMICAL BUSINESS CHARGE AND FEE RATES

 (Enclosed with the Circular No. 85/2015/TT-BTC dated June 03, 2015 by the Ministry of Finance)

I. FEES

...

...

...

Name of fee

Unit

Rate

 (VND)

1

Fee for the issuance of the License for production/trading of chemicals on the List of chemicals restricted from production and trading in industry

License for production or trading of chemicals

...

...

...

- Reissuance, modification

License

200,000

100,000

License for production and trading of chemicals

- Initial issuance

- Reissuance, modification

License

...

...

...

200,000

100,000

2

Fee for the issuance of the Certificate of eligibility to produce/trade in chemicals on the List of chemicals subject to conditional production and trade in industry

Certificate of eligibility to produce or trade in chemicals

- Initial issuance

- Reissuance, modification

...

...

...

200,000

100,000

Certificate of eligibility to produce and trade in chemicals

- Initial issuance

- Reissuance, modification

Certificate

200,000

...

...

...

3

Fee for the issuance of the Certificate of declaration of imported chemicals

Certificate

100,000

4

Fee for the issuance of the Certificate of declaration of chemicals production

Certificate

200,000

5

...

...

...

License for export of industrial precursors

- Initial issuance

- Extension

License

200,000

...

...

...

License for import of industrial precursors

- Initial issuance

- Extension

License

200,000

100,000

6

...

...

...

License for production of Schedule 1 substances

License

200,000

License for production of Schedule 2 substances

License

200,000

License for production of Schedule 3 substances

...

...

...

200,000

License for production of DOC, DOC-PSF chemicals

License

200,000

7

Fee for the issuance of the License for production of chemical inorganic fertilizers; the License for production of chemical inorganic fertilizers and organic fertilizers and other types.

- Initial issuance and reissuance

- Modification

License

...

...

...

200,000

100,000

8

Fee for the issuance of the License for trading of explosive precursors

- Initial issuance and reissuance

- Modification

License

...

...

...

200,000

100,000

9

Fee for the issuance of the License for export/import of chemicals

License for export/import of Schedule 1 substances

License

...

...

...

License for export/import of Schedule 2 substances

License

200,000

License for export/import of Schedule 3 substances

License

200,000

10

Fee for the issuance of the License for export/import of exlosive precursors

- Initial issuance

...

...

...

License

200,000

100,000

11

Fee for the issuance of the License for export/import of industrial explosives

License

200,000

II. CHARGES

...

...

...

Name of charge

Unit

Rate
(VND)

1

Charge for approval for the Plan  for chemical emergency response and prevention

01 application

36,000,000

2

Charge for approval for the Measures for chemical emergency response and prevention

...

...

...

8,000,000

3

Charge for appaisal before issuing the License for production/trading of chemicals on the List of chemicals restricted from production and trading in industry

License for chemical production

License

1,200,000

License for trading of chemicals

...

...

...

1,200,000

License of production and trading of chemicals

License

1,200,000

4

Charge for appaisal before issuing the Certificate of eligibility to produce/trade in chemicals on the List of chemicals subject to conditional production and trade in industry

Certificate of eligibility to produce chemicals

...

...

...

1,200,000

Certificate of eligibility to trade in chemicals

Certificate

1,200,000

Certificate of eligibility to produce and trade in chemicals

Certificate

1,200,000

5

Charge for appaisal before issuing the License for production of chemicals

...

...

...

License for production of Schedule 1 substances

License

1,200,000

License for production of Schedule 2 substances

License

1,200,000

License for production of Schedule 3 substances

License

...

...

...

License for production of DOC, DOC-PSF chemicals

License

1,200,000

6

Charge for appaisal before issuing the License for production of chemical inorganic fertilizers; the License for production of chemical inorganic fertilizers and organic fertilizers and other types.

License

1,200,000

7

Charge for appaisal before issuing the License for trading of explosive precursors

...

...

...

1,200,000