Thông tư 33/2021/TT-BTC quy định về mức thu, chế độ thu, nộp, quản lý và sử dụng phí trong hoạt động kiểm dịch và bảo vệ thực vật thuộc lĩnh vực nông nghiệp do Bộ Tài chính ban hành

CIRCULAR

PRESCRIBING FEES FOR PLANT PROTECTION AND QUARANTINE SERVICES IN AGRICULTURAL SECTOR, COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF

Pursuant to the Law on fees and charges dated November 25, 2015;

Pursuant to the Law on state budget dated June 25, 2015;

Pursuant to the Law on plant protection and quarantine dated November 25, 2013;

Pursuant to the Law on quality of goods and products dated November 21, 2007;

Pursuant to the Law on tax administration dated June 13, 2019;

Pursuant to the Resolution No. 129/2020/QH14 dated November 13, 2020 of the National Assembly on allocation of central government budget in 2021;

Pursuant to the Government's Decree No.126/2020/ND-CP dated October 19, 2020 providing guidelines for implementation of the Law on tax administration;

Pursuant to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on elaboration of the Law on fees and charges;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 17/2020/QD-TTg dated May 29, 2020 of the Prime Minister on application of mechanism for financial and income management to Plant Protection Department, Department of Animal Health and National Agro-Forestry-Fisheries Quality Assurance Department affiliated to the Ministry of Agriculture and Rural Development; Decision No. 11/2021/QD-TTg dated March 17, 2021 of the Prime Minister on extension of validity period of the specific financial management mechanism applicable to some state administrative agencies;

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

The Minister of Finance promulgates a Circular prescribing fees for plant protection and quarantine services in agricultural sector, collection, transfer, management and use thereof.

Article 1. Scope and regulated entities

1. This Circular provides regulations on fees for quarantine of exported, imported and transited plants, and plant protection services in agricultural sector, collection, transfer, management and use thereof.

2. This Circular applies to payers, collectors and other organizations and individuals involved in the collection, transfer, management and use of fees for quarantine of exported, imported and transited plants, and plant protection services in agricultural sector.

Article 2. Payers 

When submitting applications to competent authorities for issuance of pesticides-related permits or certificates, accreditation or designation of testing laboratories in the field of plant protection, quarantine of exported, imported or transited plants, applicants must pay fees in accordance with regulations herein.

Article 3. Collectors

Collectors include: Plant Protection Department affiliated to the Ministry of Agriculture and Rural Development, Plant Quarantine Sub-departments affiliated to the Plant Protection Department and local agencies in charge of plant protection and quarantine as defined in the Law on plant protection and quarantine.

Article 4. Fees

Fees for plant protection and quarantine services in the agricultural sector are provided for in the Fee Schedule enclosed herewith.

Article 5. Cases of fee exemption

1. Quarantine of shipments of plant varieties serving scientific research purposes provided that each import or export shipment includes not more than 01 kg (seeds) or 10 pieces (grafts, bud unions, cuttings, tubers) of a species.

2. Quarantine of imported plant products carried in hand luggage for use during travel.

3. Plant quarantine carried out according to diplomatic protocol upon entry and exit. 

4. Plant quarantine serving national events.

5. Quarantine of plants used as gifts for heads of State.

6. Quarantine of plants exported to new export markets.

Article 6. Fee declaration and transfer 

1. Collectors shall transfer the fees collected in the previous month to the dedicated account opened at the State Treasury by the 05th of each month.

2. Collectors shall monthly declare and pay fees, and make annual statements of collected fees in accordance with regulations of the Law on tax administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020.

Article 7. Fee management and use 

1. Each collector must pay total amount of collected fees to state budget, except the case prescribed in Clause 2 of this Article. Funding for covering costs of fulfilling tasks and collecting fees shall be derived from state budget and included in the collector’s cost estimate in accordance with policies and limits on state budget.

2. If a collector is allowed to use a pre-determined amount of collected fees to cover its expenditures as prescribed in Clause 1 Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, it shall retain 70% of total collected fees to cover its expenditures as prescribed in Article 5 of the Government's Decree No. 120/2016/ND-CP, and transfer the remains as 30% of total collected fees to state budget according to corresponding chapter, section and sub-section in the list of state budget entries.

3. On a periodical basis as prescribed by the Plant Protection Department, if the amount of collected fees retained by a Plant Quarantine Sub-department affiliated to the Plant Protection Department as prescribed is higher than its funding for covering expenditures as specified in its annual cost estimate approved by a competent authority (in which funding for covering expenditures is allocated quarterly or monthly), the difference shall be transferred to the deposit account opened by the Plant Protection Department at the State Treasury for allocating to other affiliated units whose revenues are not enough for covering their expenditures as prescribed in the Prime Minister’s Decision No. 17/2020/QD-TTg dated May 29, 2020 and Decision No. 11/2021/QD-TTg dated March 17, 2021. 

Article 8. Implementation

1. This Circular comes into force from July 05, 2021 and supersedes the Circular No. 231/2016/TT-BTC dated November 11, 2016 of the Minister of Finance.

2. Other contents related to the declaration, collection, management and transfer of fees, and annoucement of fee collection policies, which are not provided for in this Circular, shall be carried out in accordance with the Law on fees and charges, the Government's Decree No. 120/2016/ND-CP, and Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance.

3. If any documents referred to in this Circular are amended, supplemented or superseded, the new ones shall apply.

4. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.

SCHEDULE

OF FEES FOR PLANT PROTECTION AND QUARANTINE SERVICES IN AGRICULTURAL SECTOR
(Enclosed with the Circular No. 33/2021/TT-BTC dated May 17, 2021 of the Minister of Finance)

I. Fees for processing of applications for pesticide-related permits/certificates

II. Fees for appraisals serving accreditation or designation of testing laboratories in plant quarantine sector

III. Plant quarantine fees

1. Small shipments

2. Large shipments by pieces of cultivars, grafts, bud unions and cuttings

3. Large shipments by weight

Notes: In this schedule, fees are construed as follows:

1. Fees specified in this schedule do not include costs for travel, meals, accommodation and task performance of officials who directly take samples and inspect plant quarantine subjects.

2. For a shipment that weights above 500 (tonnes, m3), the plant quarantine fees shall be calculated by dividing the shipment into smaller holds or stores, or adding the plant quarantine fee for a shipment of 500 (tonnes, m3) and the plant quarantine fee for the remaining weight of the shipment.

3. If the actual weight (tonnes, m3) falls between the weights of 2 shipments, the fee shall be determined following the rounding rule (if the value is 0,5 or above, the higher fee shall be charged; if the value is less than 0,5, the lower fee shall be charged).

4. The plant quarantine fee charged on a shipment of up to 01 kg (seeds) or 10 pieces (grafts, bud unions, cuttings, tubers) of various species shall be the same as that charged on a shipment.

5. The plant quarantine fees specified in Section III of the Fee Schedule enclosed herewith shall be charged when conducting plant quarantine of imported, exported or transited plants.

IV. Fees for supervision of disinfection of plant quarantine subjects are equal to 50% of the corresponding plant quarantine fees specified in Section III of the Fee Schedule enclosed herewith./.

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