Thông tư liên tịch 27-TT/LB năm 1994 quy định chế độ thu và quản lý sử dụng lệ phí, phí tổn về công tác bảo vệ và kiểm dịch thực vật do Bộ Tài chính – Bộ Nông nghiệp và Công nghiệp thực phẩm ban hành

INTER-MINISTERIAL CIRCULAR

STIPULATING THE COLLECTION AND MANAGEMENT OF THE USE OF FEES AND COSTS ON THE BOTANICAL PROTECTION AND QUARANTINE

Proceeding from Article 13 and Article 14 of the Regulations on the system of organization, professional inspection, settlement of disputes, and fees and spendings on botanical protection and quarantine issued along with Government Decision No. 92-CP on the 27th of November, 1993;
Proceeding from Decision No. 276-CT on the 28th of July, 1992 of the Chairman of the Council of Ministers (now the Prime Minister) on the unified management of fees and spendings, and Circular No. 48-TC/TCT on the 28th of September, 1992 of the Ministry of Finance guiding its implementation;
The Ministry of Finance and the Ministry of Agriculture and Food Industry guide the collection and management of the use of fees and spendings on botanical protection and quarantine as follows:

I. THOSE WHO MUST PAY

Vietnamese and foreign organizations and individuals must pay fees and spendings to the office for botanical protection and quarantine as stipulated in Article 13 of the Regulations issued along with Government Decision No. 92-CP on the 27th of November, 1993.

II. RATES AND KINDS OF PAYMENT

1. The rates of payment are stipulated at the supplement to this Circular. When the market prices

2. Kinds of payment:

- Vietnamese organizations and individuals pay their fees in Vietnamese Dong.

- Foreign organizations and individuals pay their fees in U.S. dollar (USD). In case foreigners wish to pay their fees in Vietnamese Dong, the payment shall be based on the buying rate of the U.S. dollar announced by the State Bank of Vietnam at the time of payment.

3. The following cases shall be exempted from paying fees and costs for:

- Quarantine control of vegetal products imported by passengers as hand-luggage for use during their journey.

- Quarantine control of bouquets and garlands for use in diplomatic protocol upon arrival or departure.

4. After the working hours stipulated by the State, if passengers request the quarantine office to work extra-time, they must make an application for extra-time work by the quarantine office, and if the quarantine office agrees, it can collect an extra-payment of 50% of the rate of fee stipulated at the supplement enclosed with this Circular.

III. MANAGEMENT OF THE USE OF FEES AND EXPENSES FOR BOTANICAL PROTECTION AND QUARANTINE CONTROL

1. Register with the local tax office and keep a record of the collection of fees and costs in conformity with the State regulations on accounting and statistics currently in force.

2. Receive receipts of fees and costs from the local tax office issued by the Ministry of Finance (the General Department of Taxation).

3. Part of the payment of fees and costs on the botanical protection and quarantine control is allowed to be retained as stipulated at Article 14 of the Regulations on the system of organization for professional inspection, dispute settlement and collection of fees and costs on botanical protection and quarantine control (issued in accordance with Government Decision No. 92-CP on the 27th of November, 1993). This revenue shall be registered in the balance of revenues and expenditures approved annually for the unit concerned.

The office for botanical protection and quarantine control at various levels can use the payment for fees and costs as regular spendings for the purchase of materials and technical equipment for the botanical protection and quarantine control, for extra-time payment, for the granting of bonuses to the personnel in accordance with the current State regulations, regarding the administrative units having extra revenues. If the unit collects more than the planned level, it shall get more bonuses, but this extra bonus per capita shall not exceed one month's basic salary. At the end of the year when the annual balance of accounts is made, if the unit has not used sum allocated, it must hand in the remainder to the State Budget.

4. Every year, the office for botanical protection and quarantine control must plan the collection of fees and costs on botanical protection and quarantine control together with its plan of financial revenues and spendings, and submit it to the managing office at the immediate higher level and to the financial office of the same level for approval.

5. Every year, the office for botanical protection and quarantine control must settle the accounts of payment and expenditures on fees and costs on botanical protection and quarantine control as well as its accounts of financial allocations and expenditures and submit it to the managing office at the immediate higher level and to the financial office of the same level for approval (with the participation of the tax office of the same level).

6. The tax office is responsible for supervising the office for botanical protection and quarantine control in the observance of sealed receipt books and submit the mandatory sum (if any) to the State Budget.

This Circular takes effect on the 1st of January, 1994. All earlier provisions which are contrary to this Circular are annulled.

While implementing this Circular, the office concerned must report in time any difficulty to the Ministry of Finance and the Ministry of Agriculture and Food Industry for settlement.

ANNEX

ISSUED ALONG WITH THE INTER-MINISTERIAL CIRCULAR OF THE MINISTRY OF FINANCE AND THE MINISTRY OF AGRICULTURE AND FOOD INDUSTRY NO. 27-TT/LB OF THE 30TH OF MARCH, 1994 ON FEES AND COSTS ON BOTANICAL PROTECTION AND QUARANTINE

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