Thông tư 75/2020/TT-BTC sửa đổi Thông tư 279/2016/TT-BTC quy định về mức thu, chế độ thu, nộp, quản lý và sử dụng phí trong công tác an toàn vệ sinh thực phẩm do Bộ Tài chính ban hành

CIRCULAR

AMENDMENTS TO CIRCULAR NO. 279/2016/TT-BTC DATED NOVEMBER 14, 2016 OF MINISTER OF FINANCE PRESCRIBING FOOD SAFETY AND HYGIENE FEES AND COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF

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

The Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges;

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;

For implementation of the Directive No. 11/CT-TTg dated March 04, 2020 of the Prime Minister on urgent objectives and solutions for assisting businesses facing difficulties and assurance of social welfare amid Covid-19 pandemic;

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

The Minister of Finance promulgates a Circular providing amendments to the Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance prescribing food safety and hygiene fees and collection, transfer, management and use thereof.

Article 1. Amendments to Circular No. 279/2016/TT-BTC dated November 14, 2016

1. Article 4 is amended as follows:

“Article 4. Fees

The rates of food safety and hygiene fees are as follows:

1. From August 12, 2020 to December 31, 2020, rates of food safety and hygiene fees will be equal to 90% of the rates prescribed in the Schedule of food safety and hygiene fees annexed to this Circular.

2. From January 01, 2021 onwards, food safety and hygiene fees will be paid at the rates prescribed in the Schedule of food safety and hygiene fees annexed to this Circular”.

2. Clause 2 Article 6 is amended as follows:

“2. If the collector is a public service provider or a state regulatory authority that is provided with a pre-determined funding for covering its operating expenses from collected fees in accordance with regulations in Clause 1 Article 4 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, it may retain 70% of total amount of collected fees in order to cover its expenditures as prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016. The remaining amount of collected fees (30%) must be transferred to state budget according to chapters and sub-items of the current State Budget Index”.

Article 2. Effect

1. This Circular comes into force from August 12, 2020. The provisions in Clause 2 Article 1 hereof will become effective from October 01, 2020.

2. The following regulations will be abrogated:

a) The Schedule of food safety and hygiene fees annexed to the Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance prescribing food safety and hygiene fees and collection, transfer, management and use thereof.

b) Article 1 of the Circular No. 117/2018/TT-BTC dated November 28, 2018 of the Minister of Finance providing amendments to Circular No. 279/2016/TT-BTC dated November 14, 2016.

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

SCHEDULE OF FOOD SAFETY AND HYGIENE FEES

(Enclosed to the Circular No. 75/2020/TT-BTC dated August 12, 2020 of the Minister of Finance)

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