Thông tư 02/2021/TT-BTC quy định về mức thu, chế độ thu, nộp, quản lý và sử dụng phí kiểm định phương tiện phòng cháy và chữa cháy do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

FEE FOR INSPECTION OF FIRE SAFETY AND FIREFIGHTING EQUIPMENT AND SUBMISSION, COLLECTION, MANAGEMENT AND USE THEREOF

Pursuant to Law on Fees and Charges dated November 25, 2015;

Pursuant to Law on State Budget dated June 25, 2015;

Pursuant to Law on Tax Administration dated June 13, 2019;

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on elaborating to a number of Articles of the Law on Fee and Charges;

Pursuant to Decree No.136/2020/ND-CP dated November 24, 2020 of the Government on elaborating to Law on Fire Prevention and Firefighting and Law on amendments to Law on Fire Prevention and Firefighting;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of Government on elaborating to Law on Tax Administration;

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

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

Minister of Finance promulgates Circular on fee for inspection of fire safety and firefighting equipment and submission, collection, management and use thereof.

Article 1. Scope of regulation and regulated entities

1. This Circular prescribes fee for inspection of fire safety and firefighting equipment and submission, collection, management and use thereof.

2. This Circular applies to organizations and individuals applying for inspection of fire safety and firefighting equipment; organizations collecting fee for inspection of fire safety and firefighting equipment; other organizations and individuals related to submission, collection, management and use of fee for inspection of fire safety and firefighting equipment.

Article 2. Fee payers

Organizations and individuals must include fee when submitting application for inspection of fire safety and firefighting equipment to competent authorities according to this Circular.

Article 3. Fee collectors

Agencies and entities specified under Point a and Point b Clause 11 Article 38 of Decree No.136/2020/ND-CP dated November 24, 2020 of the Government on elaborating to Law on Fire Prevention and Firefighting and Law on amendments to Law on Fire Prevention and Firefighting shall be fee collectors according to this Circular.

Article 4. Fee amount

1. Fee amount shall comply with Fee schedule for inspection of fire safety and firefighting equipment attached to this Circular.

2. Fuel cost and other costs necessary for inspection of fire safety and firefighting equipment; inspection seal printing and applying costs shall be incurred by applicants as per the law.

Article 5. Fee declaration and submission

1. Before the end of the 5th of each month, fee collectors must send the collected fee of the previous month to fee accounts waiting to be submitted to the budget at the State Treasury.

2. Fee collectors shall declare, submit fees monthly and make statements annually according to Law on Tax Administration No. 38/2019/QH14 and Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on elaborating to Law on Tax Administration.

Article 6. Fee management and use

Fee collectors may utilize 90% of the collected fee to pay for expenses under Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government and pay the remaining 10% to state budget under Chapter, sub-section of current state budget annex.

Article 7. Implementation

1. This Circular comes into force from February 22, 2021 and replaces Circular No. 227/2016/TT-BTC dated November 11, 2016 of Minister of Finance on fee for inspection of fire safety and firefighting equipment and submission, collection, management and use thereof and Circular No. 112/2017/TT-BTC dated October 20, 2017 of Minister of Finance on amendments to Circular No. 227/2016/TT-BTC dated November 11, 2016 of Minister of Finance.

2. Other contents regarding declaration, collection, submission, management, use and transparency of fee collection policies that are not mentioned in this Circular shall comply with Law on Fee and Charges; Decree No. 120/2016/ND-CP dated August 23, 2016 of Government on elaborating to Law on Fees and Charges; Law on Tax Administration No. 38/2019/QH14; Decree No. 126/2020/ND-CP dated October 19, 2020 of Government on elaborating to Law on Tax Administration and Circular No. 303/2016/TT-BTC dated November 15, 2016 of Minister of Finance guiding printing, issuance, management and use of certificates for collection of fees and charges for state budget.

3. If legislative documents referred to in this Circular are approved for amendments or superseded by other legislative documents, the new documents will apply.

4. Difficulties that arise during the implementation should be reported to Ministry of Finance for further notice./.

FEE SCHEDULE FOR INSPECTION OF FIRE SAFETY AND FIREFIGHTING EQUIPMENT

(Attached to Circular No. …/2021/TT-BTC dated January 8, 2021 of Minister of Finance)

Note: Number of items subject to inspection shall conform to respective technical regulations and standards or guidelines of Ministry of Public Security./.

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